Is a shared workspace a sufficient other workplace?
Taxpayers can deduct a flat rate of 6 Euro for each day on which the business or professional activity is carried out "predominantly" at home and the primary workplace is not visited. The daily allowance is also referred to as the home office allowance or homework allowance.
This applies to all employees and self-employed individuals who, like during the Corona years, occasionally work from home but have their "actual" workplace with a desk at the office or company. The deduction of the home office allowance is limited to a maximum of 1,260 Euro per year (210 days x 6 Euro).
It does not matter whether a separate study is available. A work corner is sufficient. A deduction for travel expenses alongside the home office allowance is not permitted if you work partly at home and partly at your employer's office or premises on the same day and travel costs are incurred.
A parallel deduction of travel expenses and the daily allowance is exceptionally possible only if a business trip is undertaken on a home office day.
If no other workplace is permanently available for business and professional activities, home office costs can be deducted with a daily allowance of 6 Euro per day, up to a maximum of 1,260 Euro per year.
This applies, for example, to many teachers whose main place of work is the school, but who do not have a desk there for lesson preparation and follow-up.
Important: In this case, in addition to the daily allowance, travel costs to the school, office, or company can also be deducted using the travel allowance. It no longer matters whether a separate study is available. A work corner is sufficient; in a pinch, it can even be the kitchen table. This is a real simplification compared to the previous regulation.
But what is an "other workplace" and in which cases is it "not permanently available"? The following applies:
- An "other workplace" is generally any workplace suitable for office work. No further requirements are placed on the nature of the workplace.
- Another workplace is available if you can actually use it to the extent and in the manner specifically required.
The Federal Fiscal Court has ruled that a pool workplace is generally an "other workplace", but only if the employee can actually use it to the extent and in the manner specifically required. There must be a sufficient number of pool workplaces available.
Conclusion: If you have a pool workplace, a deduction of the daily allowance is usually only permissible for days on which you do not visit the (primary) business premises or primary workplace and work predominantly at home.
