Field help:
(2023)
Do you want to claim the home office allowance instead of the actual costs of the home office?
Do you want to claim the home office allowance instead of the actual costs of the home office?
You can choose whether you want to claim the actual costs for your home office room, the annual allowance of 1.260 Euro or the home office allowance (daily allowance) of 6 Euro/day.
Expenses for the home office room can be deducted in full or by means of the annual flat rate if the office room represents the "centre of the entire business and professional activity" (in accordance with sect. 4 para. 5 sentence 1 no. 6b sentence 2 of the Income Tax Act (EStG)).
The annual allowance is 1.260 Euro and is taken into account on a monthly basis. If the conditions for the cost deduction are not met throughout the year, the annual flat rate is reduced for each full calendar month in which the conditions are not met (see sect. 4 para. 5 sentence 1 no. 6b sentence 4 of the Income Tax Act (EStG)).
Important: The actual costs, annual allowance and daily allowance may not be claimed at the same time. This also applies if several activities are carried out in a calendar year. The daily flat rate of 6 Euro refers to the calendar day and remains unchanged, even if different business or professional activities are carried out on the same day for which the deduction requirements are met.
