Field help: (2020) Do you want to claim the home office allowance instead of the actual costs of the home office?

You can choose whether you want to claim the actual costs for your home office or the home office allowance. If you want to claim the home office allowance, please select "yes".

For reasons of simplification, employees who meet the requirements for the deduction of a home office can also deduct the home office allowance instead of the actual expenses.

The flat-rate allowance for the use of the workplace at home is only granted for the calendar days on which the work is carried out exclusively at home and no other place of work is attended.

In total, the deduction of the daily allowance for a workplace at home is limited to a maximum amount of 600 Euro per year.

If the employee carries out various business or professional occupations, both the daily allowance of 5 Euro and the maximum amount of 600 Euro are to be distributed among the various occupations. The daily allowance covers all (additional) expenses for the use of the home.