Field help:
Did you use a workroom or did you work in the home office?
Select Yes if you have incurred costs for a home office and meet the requirements for tax recognition.
An employee can claim the costs for a home office if the employer does not provide another workplace for performing the job.
An example: Many teachers prepare lessons in their home office or correct exams because they do not have an office at school.
The current situation: If you cannot use your workplace, for example, for health protection reasons, you also have "no other workplace available". However, you should be able to prove this or at least make it credible.
Home office allowance (daily flat rate): Employees who work from home can claim a flat-rate allowance of 6 Euro per day as income-related expenses. A maximum of 1.260 Euro per year is deductible. The prerequisite for this is that the business or professional activity is carried out ‘predominantly’ at home on the respective day and that the first place of work is not visited.
