Home office costs: Double maximum amount for two people?
As of 1 January 2023, the tax treatment of "home office" and "homework" has been redefined.
There are two scenarios (§ 4 para. 5 no. 6b and 6c EStG, amended by the "Annual Tax Act 2022" of 16 December 2022; BMF letter of 15 August 2023, IV C 6-S 2145/19/10006):
- The home office is the "centre" of all business and professional activities:
- The annual allowance of 1,260 Euro is a flat rate for expenses in the home office.
- The option to deduct the annual allowance can only be exercised uniformly for the entire year.
- The annual allowance is personal and cannot be claimed multiple times for different activities.
- The daily allowance (6 Euro per day) cannot be deducted for the same period.
- Special regulations apply for home offices shared by spouses or partners.
- Professional activity at home, but not the centre:
- The home office allowance is 6 Euro per day for a maximum of 210 days, totalling 1,260 Euro per year.
- The workplace in the home does not have to meet any specific requirements.
- The daily allowance can be split between different activities or allocated entirely to one activity, but cannot be deducted multiple times.
- In the case of a second household or deduction of costs for a home office, the daily allowance cannot be additionally deducted.
- The daily allowance is offset against the employee allowance of 1,230 Euro and requires a tax saving of over 1,230 Euro.
- Record-keeping requirement: The calendar days on which the conditions for claiming the daily allowance are met must be recorded by the taxpayer and credibly documented in an appropriate form.
