When does the 2024 home office allowance apply? Rules and maximum amount
By Rachel · 4 min read
Automatically translated from German. · Read original
The 2024 home working allowance applies to every day on which you worked predominantly from home, and can be claimed on your tax return up to a maximum of 1,260 euros.
Key points at a glance
- €6 per day, up to a maximum of €1,260 (210 days) for the 2024 tax year.
- Applies to employees and self-employed people who do not have another workplace with their employer.
- The flat-rate allowance is declared as income-related expenses (or business expenses) and reduces your taxable income.
- Applies only to days on which you did not use your workplace provided by your employer.
- Simple documentation is required – according to the tax office, a calendar or time log is sufficient.
When the 2024 home office allowance can be claimed
You can claim the flat-rate allowance for any calendar day on which you **worked predominantly from home**. This means you must not visit your primary place of work – i.e. your workplace at your employer’s premises – on those days. According to Sparkasse_de, exceptions apply to teachers if no workstation is available at the school – in which case you may also count days on which you were not predominantly at home (EstG § 4(5) No. 6c, sentence 2).
You must **generate income** in respect of which you can claim income-related expenses (as an employee) or business expenses (as a self-employed person). The flat-rate allowance is not linked to the size of your home or the existence of a separate home office; a desk in the kitchen or a work corner is sufficient.
If you also wish to claim for a home study, you must **choose one option** – a combination is not possible. For more on this, see ‘When to claim the home office allowance or the home study allowance? Rules for 2026’.
Amount and maximum limit of the flat-rate allowance
Since 2023, the home office allowance has been **6 euros per day**. The maximum amount for a calendar year is **1,260 euros**, which corresponds to up to **210 days**.
| Day | Amount per day | Maximum amount per year |
|---|---|---|
| 1–210 | 6 euros | 1,260 euros (210 × 6 euros) |
This amount reduces your taxable income. A tax benefit only arises if your total income-related expenses exceed the employee’s flat-rate allowance of 1,230 euros (as of 2024) – see ‘When does the home office allowance apply: rules and maximum amount for 2026’.
Difference from the tax deduction for a home office
Deducting a home office requires **stricter conditions**: a separate room furnished as an office, which serves as the centre of your professional activity and is used for work purposes at least 90 % of the time. A kitchen table or a work corner is not recognised for this purpose.
If you meet the conditions for a home office, you can claim **all actual costs** (rent, electricity, heating, furniture) – this often results in a higher tax refund than the flat-rate allowance. Otherwise, the home office flat-rate allowance remains the simpler solution.
Further details can be found in the article ‘Working from home is changing the way modern companies put their teams together’.
How to claim the flat-rate allowance on your tax return
You must **document** the days on which you worked from home. According to *Lohnsteuer kompakt*, a simple calendar, time-tracking software or a confirmation from your employer regarding the days you worked from home is sufficient.
In your tax return, you should declare the allowance under **income-related expenses** (for employees) or **business expenses** (for the self-employed). The flat-rate allowance is included in the general employee allowance of 1,230 euros; a tax benefit only arises if your total income-related expenses exceed this amount.
If you combine the flat-rate allowance with other income-related expenses to exceed the employee’s flat-rate allowance, you can save additional tax – a tip also given by income tax assistance associations.
Exceptions and special cases
**Teachers and similar professions**: If you do not have a permanent workspace available at your place of work, you may also count days on which you were not predominantly at home. This is set out in the provisions of the Income Tax Act.
**Self-employed people**: The allowance is treated as a business expense. You can claim it even if you do not have a separate home office, provided you meet the conditions set out above.
**Combining with the mileage allowance**: In some cases, it is possible to claim the mileage allowance alongside the home office allowance – please consult your tax adviser.
Frequently asked questions
Who can claim the home office allowance in 2024?
You can claim it if you earn income, have worked predominantly from home on most of the days taken into account, and do not use any other workplace provided by your employer.
How many days are taken into account?
A maximum of 210 days per calendar year. Any days in excess of 210 will not be counted, even if you worked from home for more days.
Does the allowance also apply to the self-employed?
Yes. For the self-employed, the allowance is treated as a business expense, provided they meet the same conditions as employees.
Can I combine the flat-rate allowance with the costs of a home office?
No. The tax office only allows one of the two options per calendar day. Choose the option that is more favourable for you.
All information is provided without guarantee. Prices as per the brochure; regional variations may apply.
Sources: Sparkasse_de · Lohnsteuer kompakt · WISO Steuer · wiwo.de. As at 23 October 2026.
