Working from home has become normal for many employees in Germany, and the tax rules have caught up. Since 2023 there are two ways to claim your home office: a daily flat rate that almost everyone can use, and the full costs of a separate home office room in some cases.

The home office flat rate

For every day you work mainly from home, you can claim €6. The maximum is 210 days, so up to €1,260 per year. You don't need a separate room: a desk in the living room or a corner of the kitchen table is enough. You don't need receipts for the flat rate either, but you should be able to show which days you worked from home, for example with a simple calendar or a confirmation from your employer.

Home office or commute?

On a day you work from home, you usually can't also claim the commuting allowance for that day. The exception: if your employer doesn't give you a workplace for the work you do at home, as is the case for many teachers, you can claim both on the same day. So count your days carefully: office days go under commuting, home days under the home office flat rate.

A separate home office room

If you have a room used almost only for work, and it is the centre of your entire professional activity, you can deduct its actual costs: a share of rent, heating, electricity and cleaning, based on its size. Instead of the actual costs, you can claim a yearly flat amount of €1,260. This applies for example to people who work entirely from home and have no workplace at their employer. You can't combine the room with the daily flat rate.

Work equipment

Separately from the flat rate, you can deduct things you buy for work. Computers, laptops, monitors and software can be deducted in full in the year you buy them. Other equipment, such as a desk or office chair, can be deducted in full if it costs up to €800 before VAT; more expensive items are spread over several years. If you also use something privately, only the work share counts.

What you can typically claim:

  • Home office flat rate: €6 per day, up to €1,260 per year
  • Laptop, monitor, keyboard, headset and software
  • Desk, office chair and desk lamp
  • Internet and phone: the work share, often 20% of the bill, up to €20 a month, without detailed proof
  • Specialist books and online courses

How it adds up

Every employee automatically gets €1,230 per year for work expenses, even without receipts. Your home office, commute and equipment only bring extra money if together they are more than that. Example for 2026: 120 home office days (€720), 100 office days at 20 km (€760) and a new laptop for €900 add up to €2,380. That's €1,150 above the flat allowance, which can mean several hundred euros back, depending on your tax rate.

The home office flat rate doesn't need receipts, but your equipment does. Take a photo of every invoice the day you buy something.

Flinktax asks you about your working days and equipment in plain language and adds up the deductions for you, so you don't have to know the rules by heart.

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