Calculate your home office correctly and avoid questions from the tax office

Use the home office allowance correctly

Since 2023, six euros can be charged for each calendar day on which the majority of work was done at home, up to a maximum of 1,260 euros per year, according to the Lohnsteuerhilfeverein eV. The flat rate is valid permanently and can be used even if there is no separate study room. What is crucial is that most of the work was actually done from home on these days.

It is important for the tax return to correctly state the number of home office days in Appendix N (line 45). No travel allowance for commuting or travel expenses may be claimed for the same days. Such double information often leads to questions. Particular caution applies to people who carry out multiple activities: the flat rate can only be claimed once per day.

Pay attention to the flat rate for advertising expenses

The home office flat rate is part of the advertising costs. It only has a positive tax effect if the total income-related costs exceed the employee flat rate of 1,230 euros per year. Anyone who stays below this level will actually not benefit from any additional benefits.

In addition to the flat rate, business-related expenses for work equipment such as a desk, office chair, computer or specialist literature can also be taken into account. Proportionate telephone and internet costs are also possible. Invoices and proof of payment should be ready to hand, especially for larger amounts.

Documentation protects against queries

As a rule, receipts do not have to be submitted directly, but they do have to be stored carefully, as evidence is usually only requested if there is anything unclear or if the amounts are unusually high. “Today, 20 to 25 percent of tax returns are processed by software,” explains Daniela Karbe-Geßler from the Taxpayers’ Association to the German Press Agency (dpa).

Comprehensible and consistent documentation of home office days is therefore particularly important, as implausible combinations, such as many home office days combined with a high travel distance allowance, can quickly lead to queries.

Consider a study as an alternative

If you have a separate office that is used almost exclusively for work, you can claim more than just the daily allowance under certain conditions. If the study is the center of the entire professional activity, the proportionate room costs can generally be deducted without limitation. However, if the study is removed, the home office flat rate can no longer be used. Furthermore: If working from home requires a move, the move can no longer be deducted in accordance with the ruling of the Federal Finance Court of February 5, 2024 (ref. VI R 3/23).

If no other workplace is available, an alternative annual maximum amount of 1,260 euros for the study can be considered. Anyone who chooses this option should check particularly carefully whether the legal requirements are met, as experience has shown that people take a closer look here.

Jennifer Vogel, editorial team at finanzen.net