(2022)
Which costs are covered by the home office allowance?
All employees who were required to work from home 2022 may deduct the flat rate of 5 Euro per day from their taxes. The maximum allowance is 600 Euro, which can be claimed for up to 120 days. Any employee who had to work from home but does not have a dedicated home office can claim the allowance.
For simplicity, employees who meet the requirements for a home office can also opt to deduct the home office flat rate instead of the actual expenses.
The home office allowance is primarily intended for employees who do not have a dedicated home office in their home but still incur additional costs due to (corona-related) home working. The allowance is intended to cover all additional costs for using one's own premises (rent, electricity, heating costs, etc.).
No written proof, e.g. from the employer, is required. However, it may be advisable to have the home office days confirmed in writing by the employer.
If you incur further expenses due to working from home, you can claim these as work-related expenses under "work equipment".
The flat rate for using the workplace at home is only granted for calendar days on which the work activity is carried out exclusively at home and no other place of work is visited.
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