Can you deduct home-office expenses from your taxes?
Yes, but only under two conditions:
Working from home must be required or necessary according to your employer
Or you must not have another permanent workplace available outside your home
There are two different systems for deducting costs:
| Item | Details |
|---|---|
| Amount deductible | €6 per day of working from home |
| Annual limit | 210 days = maximum €1,260 |
| Where to declare it? | Anlage N, under “Werbungskosten” |
| Do you need a dedicated office room? | No – no separate room is required |
This option is suitable when you work from your bedroom, kitchen, or any non-dedicated space.
| Requirement | Needed? |
|---|---|
| A separate room used exclusively for work | Yes – cannot be shared for living or sleeping |
| No alternative workplace provided by the employer | Yes |
| Percentage of apartment space | Calculated as a share of rent and operating costs |
A share of rent
Electricity, heating, water, home insurance
Office furniture (desk, chair, cabinet, etc.)
Internet and telephone (partially)
This deduction can exceed €1,260 if approved by the tax office.
| Situation | Suitable model |
|---|---|
| You work from home but have no separate office | Homeoffice flat rate |
| You have a dedicated, closed room used only for work | Full deduction of Arbeitszimmer costs |
| You work from home only occasionally | Homeoffice flat rate |
In your annual tax declaration:
Anlage N
Under: Werbungskosten – Expenses for home office or Homeoffice-Pauschale
| German term | Meaning |
|---|---|
| Homeoffice-Pauschale | Flat-rate deduction for home office (€6/day) |
| Werbungskosten | Work-related deductible expenses |
| Arbeitszimmer | Dedicated home office room |
| Anlage N | Form for employment income |
You may deduct €6 per day of home office, up to €1,260 per year, with no strict requirements
If you have a dedicated office room → you may deduct a part of your rent and utilities
Everything is declared in Anlage N
Keep proof of home-office days or work contracts
