Field help: (2023) Do you want to claim the home office per diem?

Here you can claim the new home office allowance (Homeoffice-Pauschale).

All employees who work at home are allowed to deduct the flat-rate sum of 6 Euro per day from their taxes. The flat-rate amounts to a maximum of 1.260 Euro and can consequently be claimed for a maximum of 210 days.

Every employee who had to work at home but did not have his or her own workroom can claim the flat-rate allowance.

On the other hand, expenses for a home office (workroom - Arbeitszimmer) can only be claimed if there is a fully-fledged office that is predominantly (at least 90 percent) used for professional purposes.

For reasons of simplification, employees who meet the requirements for a workroom deduction may also deduct the flat-rate amount for the home office instead of the actual expenses.

The flat-rate amount 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 visited.