Since 2023, the home office allowance (Homeoffice-Pauschale) is permanent at 6 € per home working day, up to 210 days (maximum 1,260 €/year). It is included within the 1,230 € professional expenses allowance.
Conditions
- The home working must be the only work activity on that day (no business travel).
- No dedicated home office room is needed – a living room or bedroom qualifies.
- Can be combined with other professional expenses, but not with the commuting allowance on the same day.
When is it beneficial?
The allowance is worthwhile when total professional expenses (including commuting and home office days) exceed the 1,230 € flat rate.
Sources: § 4 para. 5 No. 6b EStG (new), BMF.