How do you claim the Homeoffice-Pauschale (home office flat rate) in Germany?

The Homeoffice-Pauschale (officially called Tagespauschale since 2023) allows employees and self-employed individuals to claim €6 per day working from home, up to a maximum of 210 home office days per year, for a total maximum deduction of €1,260 per year. No dedicated home office room is required; working from a kitchen table or living room qualifies. This replaced the earlier €5/day temporary COVID rule with a permanent provision.

To claim the Homeoffice-Pauschale, you enter the number of qualifying home office days in your Steuererklärung under Anlage N (for employees, under the Werbungskosten section). You must keep a record of the days you actually worked from home, such as a work diary or calendar entries, in case the Finanzamt requests verification. You cannot claim both the Homeoffice-Pauschale and the Pendlerpauschale for the same day; each day counts toward one or the other.

The Tagespauschale is included in the overall Werbungskosten calculation. It only produces a tax benefit if your total Werbungskosten exceed the Arbeitnehmer-Pauschbetrag of €1,230. For someone with minimal other deductible expenses and fewer than 206 home office days, the flat-rate fully covers the Homeoffice-Pauschale, and there is no additional benefit unless other Werbungskosten push the total above the flat-rate. Self-employed workers claim the Tagespauschale as a business expense in their Einnahmenüberschussrechnung.

This is general information only, not professional tax advice. Consult a qualified tax professional for your specific situation.