Which costs are covered by the home office allowance?

Taxpayers can deduct a flat rate of 6 Euro for each day on which the business or professional activity is "predominantly" carried out at home and the primary workplace is not visited. The daily allowance can also be claimed if another workplace is available.

The daily allowance is also referred to as the home office allowance or homework allowance. The deduction of the home office allowance is limited to a maximum of 1.260 Euro per year (210 days x 6 Euro). It does not matter whether a separate study is available. A work corner is sufficient.

The allowance covers all expenses incurred through business or professional activities at home. However, expenses for work materials are not included in the daily allowance; they can be deducted additionally.