Home Office Deduction (Homeoffice-Pauschale) in Germany 2026

What Is the Home Office Deduction?

The Homeoffice-Pauschale (home office flat-rate deduction) was initially introduced as a pandemic measure and has been permanently enshrined in German tax law since 2023 (Section 4(5)(6c) EStG). You can deduct 6 euros per day for each day you work predominantly from home, up to a maximum of 210 days per year. This yields a maximum annual deduction of 1,260 euros.

The crucial advantage over the traditional dedicated home office (haeusliches Arbeitszimmer): you do not need a separate room used exclusively for work. Whether you work at the kitchen table, in a living room corner, or in a guest room, as long as you predominantly perform your professional activities at home on a given day, you can claim the flat rate for that day.

Who Can Claim It?

The deduction is available to all employees and self-employed individuals who work from home at least partially:

• Full-time and part-time employees in any industry
• Civil servants (Beamte) with documented home office days
• Self-employed and freelancers (as an alternative to the dedicated office deduction)
• Trainees and working students performing work duties from home

If you both go to the office and work from home on the same day, you can only claim the deduction if you did not visit your primary workplace (erste Taetigkeitsstaette), or if you only briefly visited it (for example, for a short meeting) and spent the majority of your working time at home.

How the Deduction Works Within Work-Related Expenses

The home office deduction is categorized as work-related expenses (Werbungskosten). Every employee automatically receives the employee flat-rate deduction (Arbeitnehmer-Pauschbetrag) of 1,230 euros, without needing to prove any expenses. The home office deduction only generates an actual tax benefit when your total work-related expenses exceed this 1,230-euro threshold.

For example: If you have 600 euros in commuting costs and claim 1,260 euros for the home office deduction, your total work-related expenses are 1,860 euros. Since this exceeds the 1,230-euro flat rate by 630 euros, you receive a tax benefit on those additional 630 euros.

Calculation and Tax Savings

Your actual tax saving depends on your marginal tax rate (Grenzsteuersatz). At a marginal rate of 35%, the maximum deduction of 1,260 euros saves you approximately 441 euros in income tax. At 42%, the saving rises to about 529 euros.

Dedicated Home Office vs. Flat-Rate Deduction

If you have a dedicated home office (haeusliches Arbeitszimmer) that meets the strict requirements of the tax authorities (a separate room used exclusively for professional purposes) you can alternatively deduct actual costs. Since 2023, there is also a flat-rate option of 1,260 euros for the dedicated office, but only if it constitutes the center of your entire professional activity.

For most expats who work in a hybrid arrangement and do not have a dedicated room, the home office flat-rate deduction is the simpler and more practical option.

Practical Tips for Your Tax Return

1. Document your home office days: Keep a simple log (spreadsheet or calendar) recording which days you worked from home. The tax office may request proof.
2. Half days count fully: If you work from home for only part of the day but did not visit your primary workplace, you can claim the full 6-euro rate for that day.
3. Commuter allowance conflict: You cannot claim both the commuter allowance and the home office deduction for the same day. Calculate which option is more valuable.
4. Where to declare it: The home office deduction is entered in Anlage N (employment income) of your tax return under work-related expenses. State the number of home office days.
5. Work equipment is separate: Costs for your desk, office chair, or monitor can be claimed in addition to the home office deduction; the flat rate covers only the proportional room costs.
6. No employer confirmation needed: A formal attestation from your employer is not required, but having one can help if the tax office asks questions.

Special Situations

Weekends and overtime: If you actually work from home on a Saturday or Sunday (overtime, weekend shifts), those days count toward your total and qualify for the 6-euro deduction.

Both spouses working from home: Each spouse can claim the deduction separately. For jointly assessed couples, the combined maximum is 2,520 euros per year.

Expats working remotely for a foreign employer: If you are tax-resident in Germany and work from home for a foreign employer, you can still claim the deduction as part of your German tax return, provided you are subject to German income tax on that employment income.

Key Takeaways for Expats

• Claim 6 euros per home office day, up to 210 days (maximum 1,260 euros per year).
• No dedicated office room is required; any work space at home qualifies.
• The deduction only saves tax if your total work-related expenses exceed the 1,230-euro flat rate.
• You cannot claim commuter allowance and home office deduction for the same day.
• Work equipment costs (desk, chair, monitor) can be claimed separately on top of the flat rate.
• Keep a log of your home office days as documentation for the tax office.