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Home office allowance: rules, example and tips

The home office allowance can increase your employee expenses if you worked from home regularly. This page gives you a clear, practical overview.

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Topic
Quick overview
Per home office day
Home office days may increase employee expenses.
  • Allowance is applied per qualifying day
  • Limits can vary by tax year
  • Works together with other expense items
Note: Guidance only. No tax advice.

What is the home office allowance?

The home office allowance is a flat employee-expense amount for days you worked professionally from home. It is a simplified approach, not a full cost replacement.

In practice it becomes especially relevant when your total employee expenses move beyond the general allowance.

Which rules matter most?

Exact values and caps depend on the tax year. Typical points are:

  • Only days with real work from home should be counted.
  • Do not count commute and home office for the same day.
  • The allowance is part of employee expenses.
  • It does not replace individual tax advice.

If details are missing, a realistic range is often more useful than a fake exact number.

Simple numeric example

This is an illustrative example to show order of magnitude:

Example (simplified)

210 home office days × EUR 6 = EUR 1,260

If EUR 1,230 general allowance is already covered, around EUR 30 may remain as additional employee expenses.

Values can differ based on tax year and full tax situation.

What matters is always the combination of all employee-expense items.

What should you check next?

For a fuller picture, combine this topic with core tax-return pages and other deduction topics.

Tax refundTax returnCommuter allowanceChildcare costsDeduct work equipmentEmployee expense allowance

Frequently asked questions

Short and practical answers.

Is the home office allowance applied automatically?
No. Relevant days need to be reflected in your tax information.
Can I claim commute and home office for the same day?
For the same workday, you should use the matching single option and avoid double counting.
Does it still matter with only a few home office days?
It depends on your full profile. It often matters when multiple expense items add up.
Do I need proof for every day?
Reasonable documentation is helpful. Exact evidence needs can vary by case.
Is a calculator result binding?
No. Calculators provide estimates. The tax assessment is decisive.
Can SteuKompass guarantee my refund amount?
No. SteuKompass gives an orientation range and does not provide tax advice.

Note: Estimate only. No tax advice.

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