Max EUR 1,260/year (210 days)
Deductible Amount
900,00 €
Estimated Tax Saving
315,00 €
Monthly Equivalent
26,25 €
The Homeoffice-Pauschale is EUR 6 per day (max 210 days = EUR 1,260/year).
With a dedicated Arbeitszimmer, you can alternatively deduct proportional room costs if they exceed the Pauschale.
The estimated tax saving is based on an approximate marginal rate of 35%.
How does the Homeoffice-Pauschale work in Germany?
The Homeoffice-Pauschale allows you to deduct EUR 6 per day worked from home, up to a maximum of EUR 1,260 per year (210 days). You do not need a dedicated room. This applies to both employees and self-employed individuals. The deduction is claimed in your tax return.
When can I deduct full room costs instead of the Pauschale?
If you have a dedicated office room (Arbeitszimmer) that is used exclusively for work and is separated from your living space, you can deduct the proportional costs (rent, utilities, insurance) based on the room size as a percentage of the total apartment. This often exceeds the Pauschale.
Can I claim the Homeoffice-Pauschale in addition to commuting costs?
No, for the same day you cannot claim both the Homeoffice-Pauschale and the Entfernungspauschale (commuting allowance). If you go to the office on a given day, you claim commuting costs; if you work from home, you claim the Homeoffice-Pauschale.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
The Homeoffice-Pauschale, dedicated office rooms, and what you can claim
What is the Homeoffice-Pauschale?
The Homeoffice-Pauschale lets you deduct €6 per day worked from home, up to €1,260 per year (210 days). You do not need a separate room — working from your sofa counts. At a 35% tax rate, the full €1,260 deduction saves you about €441 in tax per year.
When can you deduct the full cost of a home office room?
If you have a dedicated room used exclusively for work (häusliches Arbeitszimmer) that is the centre of your entire professional activity, you can deduct actual costs. The room must be separate from living areas and used at least 90% for work. Actual costs include rent share, electricity, heating, and insurance proportional to the room size.
Can you deduct office furniture and equipment?
Yes, work-related furniture and equipment are deductible as Werbungskosten regardless of whether you use the Homeoffice-Pauschale. A €600 office chair, €400 desk, and €200 monitor are all deductible. Items up to €800 net can be written off immediately. A desk is depreciated over 13 years, a monitor over 7 years.
How do you split costs between personal and business use?
For a dedicated home office, the split is based on floor area. If your flat is 80 m² and your office is 12 m², 15% of rent, electricity, and heating are deductible. For internet and phone, you can claim the business share — the Finanzamt accepts 20% to 50% without detailed proof.
Does the Homeoffice-Pauschale stack with the Pendlerpauschale?
Not on the same day. For each working day, you claim either the Homeoffice-Pauschale (€6) or the Entfernungspauschale for commuting (€0.30 per km, €0.38 from km 21). If you work 200 days at home and 40 days in the office 25 km away, you claim €1,200 for home days plus €300 for commute days = €1,500 total.
What proof does the Finanzamt need?
For the Homeoffice-Pauschale, track the number of days worked from home — a simple spreadsheet is enough. For a dedicated office room, you may need a floor plan, photos, rental agreement showing room sizes, and utility bills. Keep receipts for all equipment purchases.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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