Field help:
Daily allowance for working at home
In this field, enter the daily allowance of 6 Euro for each calendar day on which you carried out your business or professional activity mainly in your home and were not at your primary place of business on that day. A maximum of 1.260 Euro (= 210 days x 6 Euro per day) can be claimed per year.
Requirements for the daily allowance:
- You work mainly in the home and do not attend your business premises on that day.
- The flat rate can be deducted even if there is no separate room for home office.
The daily allowance can not be deducted if:
- you claim accommodation costs for the flat as part of a double household.
- you deduct actual expenses or the annual flat rate for a home office.
