Written and reviewed by Roland Elias, Steuerberater · Last reviewed
Daily allowance or room costs
The daily home-working allowance can apply without a separate room, subject to annual rules. A dedicated home office may allow actual cost allocation where stricter conditions are met.
Keep a credible record
Track home-working days, office days, travel and employer requirements. The same day should not casually produce conflicting commuting and home-office claims.
- Calendar of work locations.
- Employer home-working agreement.
- Floor plan and room use for actual costs.
- Rent and utility evidence where relevant.
Employees and freelancers differ
Employees must link costs to their job and available workplace. Freelancers also need to consider whether the room is a business asset and what happens on a later move or sale.
Frequently asked
Do I need a separate room?
Not for the daily allowance. Actual room-cost claims generally require a qualifying dedicated space.
Can I deduct internet costs?
The work-related share can be relevant with a reasonable method.
Can I claim commuting and home office on the same day?
Usually the facts must support one work-location treatment for that day; exceptions require careful review.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.
Reviewed by Roland Elias, Steuerberater
Certified German tax advisor since 2019 · GTAXio on YouTube · About the author