Field help:
(2022)
Did you use a workroom or did you work in the home office?
Select Yes if you have incurred costs for a home office and meet the requirements for tax recognition.
An employee can claim the costs for a home office if the employer does not provide another workplace for performing the job.
An example: Many teachers prepare lessons in their home office or correct exams because they do not have an office at school.
The current situation: If you cannot use your workplace, for example, for health protection reasons, you also have "no other workplace available". However, you should be able to prove this or at least make it credible.
New home office allowance
In the period from 1 January 2020 to 31 December 2022, employees who work at home and whose workplace does not meet the tax requirements for a home office can claim a flat-rate sum of 5 Euro per day as income-related expenses. The maximum amount that can be deducted as a home office allowance is 600 Euro.
For reasons of simplification, employees who meet the requirements for a workroom deduction can also deduct the flat-rate amount instead of the proven costs.