Home office and home-office flat rate

In short: Anyone who works from home can deduct costs by flat rate: the annual flat rate for a home office (1,260 euros) or the daily flat rate (6 euros a day, at most 1,260 euros a year).

In more detail: Since 2023 the rule has been simplified. Whoever works exclusively for the business in a room at home (study) and has the centre of activity there can claim the annual flat rate. Alternatively the daily flat rate applies for the days on which you mostly work at home, without needing a separate room.

In detail

• Annual flat rate: 1,260 euros if the study is the centre of the whole activity. Exclusively professional use.
• Daily flat rate: 6 euros a day, at most 210 days, so up to 1,260 euros.
• No doubling: do not combine flat rates and actual costs.
• Proof: the tax office may ask for photos, floor plan and description.
• Only profit counts: with little profit the deduction saves correspondingly little tax.
• Tenants: costs are split by the square-metre share if you claim actual costs.

See also: Business premises and working from home, Business income and business expenses