Homeoffice-Pauschale in Deutschland 2025: €6 pro Tag bis €1.260

Germany's Homeoffice-Pauschale (home office flat-rate deduction) allows employees and self-employed individuals to deduct home office costs without detailed documentation. Introduced in 2020 as a pandemic relief measure and made permanent, it now saves millions annually.

How the Homeoffice-Pauschale Works

Instead of calculating actual rent, utilities, and office furniture depreciation, you claim a flat rate per day worked from home.

Key rules:

• €6 per day worked from home
• Maximum €1,260 annually (210 days × €6)
• Valid whether you're an employee or self-employed
• Applies to days you work from home; travel days don't count
• No actual home office setup required—no desk, internet, or dedicated room needed

This simplicity is the benefit: no receipts, no calculations, no audits over furniture depreciation.

Who Can Claim It?

Employees (Arbeitnehmer):

• Remote workers whose employer allows home work
• Hybrid workers who work from home some days
• Must earn wages subject to withholding (Lohnsteuer)
• Cannot claim both Werbungskosten (itemized) AND Pauschale; one or the other

Self-employed and Freelancers:

• Can claim if they work from home any days
• If you're registered as a business or freelancer, you're eligible
• Can combine with other business deductions

Who CANNOT claim:

• Those with a dedicated commercial office space (though they might deduct actual costs)
• Those working full-time on-site
• Those who never work from home

Calculating Your Deduction

Example 1: Employee working 2 days/week from home

• 52 weeks × 2 days = 104 days/year
• 104 days × €6 = €624 deduction

Example 2: Freelancer working 3 days/week from home

• Approximately 156 days/year (52 weeks × 3)
• 156 × €6 = €936 deduction

Example 3: Hybrid worker, 1 day/week, but capped at 210 days max

• Even if you work 250+ days from home, you cap at 210 days
• 210 × €6 = €1,260 maximum

The €1,260 cap exists to prevent abuse; it's rare to work more than 210 home office days annually.

Reporting on Your Tax Return

Employees (Arbeitnehmer):

• Claim on your annual Einkommensteuererklärung (IRS) in the "Werbungskosten" section
• Enter as "Homeoffice-Pauschale: €[amount]"
• No receipt or documentation required

Self-employed (Anlage S or EÜR):

• Claim in the business expense section of your tax return
• List as "Homeoffice-Pauschale" under operating expenses
• Again, no documentation needed

Combining with Actual Expenses

You have a choice:

Option A: Claim the Pauschale only

• Claim €6/day, no receipts needed
• Cannot also deduct actual office costs (rent allocation, utilities, internet, furniture)

Option B: Deduct actual costs instead

• Calculate the precise percentage of home that's office space
• Deduct that percentage of rent, utilities, insurance, internet
• Requires documentation and calculations
• Only worthwhile if actual costs exceed €1,260 annually

Example: If 10% of your apartment (€150,000 rent per year) is used as an office:

• 10% × €15,000 = €1,500 potential deduction
• This exceeds €1,260, so actual deduction is preferable
• But you must prove the 10% allocation and document utilities

For most remote workers, the Pauschale is simpler and sufficient.

Tax Bracket Impact

The home office deduction reduces your taxable income. If you're in the 42% tax bracket, a €1,260 deduction saves €1,260 × 0.42 = €529 in taxes. Not massive, but every bit helps.

Disputed Eligibility Scenarios

Spouse works from your home office part-time:

• Each person can claim independently, but must count only their own days
• Coordinate with your spouse to avoid double-counting days

You have a dedicated office room:

• Still eligible for the Pauschale; having a dedicated room doesn't change the rule
• However, you might save more with actual cost deduction (see Option B above)

You travel for work but spend 2 days/week at home:

• Count only the home days toward your deduction
• Travel days (even if you work from a hotel) don't count

You're unemployed but doing freelance work from home:

• Self-employed/freelancer: eligible
• Job-seeker on Arbeitslosengeld: generally not eligible (consult your case worker)

Recent Changes and the Future

The Homeoffice-Pauschale was extended in 2021 as a permanent measure. No sunset date; it's here to stay. Some politicians have proposed eliminating it for employees with high incomes, but no legislation has passed.

Stay alert for any proposed changes in the annual Steuererklarung guidance from the Bundeszentralamt für Steuern (BZSt).

Common Mistakes

1. Forgetting to claim it: Many employees miss this deduction entirely.
2. Claiming both Pauschale and actual costs: The tax software might prevent this, but don't try to claim both.
3. Counting travel days: Only days actually worked from home count.
4. Not documenting eligibility: While no receipt is required, keep a home office log or email trail proving you worked from home (in case of audit).

Pro Tips

• For employees: If your employer reimburses any home office costs, ensure that reimbursement is taxed as income (it shouldn't be, but clarify with HR).
• For self-employed: Combine the Pauschale with actual internet/phone expenses for maximum deduction.
• For freelancers: If you upgrade your home office furniture or internet speed, document it; you might qualify for actual cost deduction instead.

Summary

The Homeoffice-Pauschale is a gift for remote workers: no documentation, no audit risk, and a guaranteed deduction. Claim €6 per day worked from home (up to €1,260 annually) on every tax return. If your actual home office costs exceed this amount, consult a Steuerberater about switching to itemized deduction.

This is educational information, not financial advice.