If you work from home in your first job in Germany, you can claim the home office flat rate (Homeoffice-Pauschale) in your tax return. There is also a separate rule for a home office room (Arbeitszimmer). This guide explains both routes, shows when the flat rate really pays off and lists the conditions you should check.
Short answer: The daily home office flat rate is 6 euros per day, up to 1,260 euros per year. It requires that no other workplace is available to you on a permanent basis (section 4 para. 5 sentence 1 no. 6c EStG). The flat rate only has an effect if your total work-related expenses exceed the flat deduction of 1,230 euros. Status October 2026.
The most important points
- The daily home office flat rate is 6 euros per day, up to 1,260 euros per year, which means a maximum of 210 days.
- The condition is that no other workplace is available to you on a permanent basis.
- The flat rate only has an effect if your total work-related expenses exceed the employee flat deduction of 1,230 euros.
- A home office room can be deducted only under narrow conditions, above all if it forms the focal point of your professional activity.
- You do not need individual receipts for the daily flat rate, but a calendar of home office days helps if the tax office asks questions.
What is the home office flat rate and who can claim it?
The home office flat rate is a work-related expense flat rate for days on which you carry out your work exclusively in your home. It replaces the proof of individual costs such as electricity, heating or internet. The rule is in section 4 para. 5 sentence 1 no. 6c EStG, which you can read in full at gesetze-im-internet.de.
Unlike the name suggests, it does not cover home office on any random day. What matters is that your employer does not provide a fixed workplace for you to use. If your employer has planned a desk for you, the flat rate usually does not apply, even if you actually work at home.
A home office room is treated separately. The table compares both routes.
| Feature | Daily home office flat rate | Home office room (Arbeitszimmer) |
|---|---|---|
| Amount | 6 euros per home office day | Flat amount or actual costs, under the statutory rules |
| Maximum | 1,260 euros per year (210 days) | Annual flat amount up to 1,260 euros |
| Condition | No other workplace available on a permanent basis | Focal point of the professional activity, otherwise narrow limits |
| Proof | Calendar of home office days | Description of the room and its use, receipts for costs |
When does the flat rate pay off at all?
This is the most common misunderstanding among people starting their first job. The home office flat rate is part of your work-related expenses. If the total is below 1,230 euros, the tax office applies the flat deduction instead, and the home office flat rate gives you no extra benefit. The two calculations below show this.
Calculation example 1, assumption: 120 home office days per year and 300 euros of other work-related expenses, for example specialist literature.
- Home office flat rate: 120 times 6 euros equals 720 euros.
- Total work-related expenses: 720 plus 300 equals 1,020 euros.
- Result: The flat deduction of 1,230 euros is higher, so it applies. The home office flat rate brings no advantage in this case.
Calculation example 2, assumption: 180 home office days per year and 900 euros of commuting costs.
- Home office flat rate: 180 times 6 euros equals 1,080 euros. The maximum of 1,260 euros is not reached.
- Total work-related expenses: 1,080 plus 900 equals 1,980 euros.
- Deduction above the flat deduction: 1,980 minus 1,230 equals 750 euros. This amount has an additional effect.
The calculation shows that the flat rate only takes effect when, together with other work-related expenses, the amount exceeds 1,230 euros. Anyone who reaches 210 or more home office days has used up the maximum.
What applies to a home office room?
A home office room is a separate room in your flat that you use mainly or exclusively for your professional activity. A desk in the living room or a corner of the bedroom usually does not count. The costs of a home office room are only deductible in exceptional cases under section 4 para. 5 sentence 1 no. 6b EStG. The law sets out an annual flat amount, which depends on the conditions.
- The room must be separated from the rest of the flat and used mainly for work.
- If the home office room forms the focal point of your professional activity, different rules apply than without that focal point.
- Private use must be excluded or very limited.
- Check the current version of the law before you claim costs, because the rules have been amended.
For most people starting a career, a home office room is therefore the exception. If you only work from home now and then, the daily flat rate is often the simpler route.
Frequently asked questions
Do I need proof for home office days?
The flat rate does not require proof of individual costs. Still, you should be able to show the days. A calendar with dates and short notes is usually enough, and you can add rosters or other records of office attendance if needed.
Where do I enter home office days in the tax return?
The entries belong to your work-related expenses. They are recorded in the annex N (Anlage N), which is part of your income tax return. Enter the days and the resulting amount there. If you are unsure, check the current guidance for annex N.
Does a day count when I only work from home briefly?
The daily flat rate only applies to days on which you work exclusively at home. If you travel to the office on a day, you cannot claim the flat rate for that day. Commuting costs on such days can be claimed through the commuting allowance (Entfernungspauschale) instead.
Does the flat rate apply if I am at home only two days a week?
Yes, if the conditions are met for each day. The count of days matters, not the number of days per week. With two days per week you reach far fewer than 210 days per year, so the flat rate stays below the maximum.
What about electricity, heating and internet?
With the daily flat rate, the running costs are covered by the flat amount, so you do not need to prove them individually. With a home office room, a proportionate share of costs may be deductible, but only if the conditions are met. Calculate with your actual figures which route is more favourable for you. The decision should not depend only on the highest amount, but on what you can prove in case of doubt.
What to do now
- From your first working day, note on which days you work exclusively at home.
- Clarify with your employer whether a fixed workplace is available to you in the company.
- Collect further work-related expenses such as commuting costs, specialist literature and work equipment.
- Enter the amounts in your tax return and compare the result with the flat deduction of 1,230 euros.
Related reading
- Steuerliche Vorteile im Studium: Das kannst du 2026 absetzen (in German)
- PKV oder GKV beim ersten Job: Entscheidungshilfe mit Rechenbeispiel (in German)
- Werkstudent und Steuer: Lohnsteuerklasse und Freibetrag
- Lohnsteuer zurückholen im Studium: Beispielrechnung
Sources: Section 4 EStG, work-related expenses and home office rules (retrieved October 2026), Section 9a EStG, employee flat deduction (retrieved October 2026).
Last updated: October 2026. This guide is general information, not individual advice.
