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.