A right to work from home does not exist in Germany as a general statutory entitlement under current law. Whether you may work from home is governed by your employment contract, a works agreement (Betriebsvereinbarung) and the co-determination rights of the works council (Betriebsrat). This guide separates what applies today from what is only being discussed, and shows where the home office allowance comes in.
Short answer: There is no general statutory right to work from home in Germany. What counts is your employment contract, a works agreement and the works council’s co-determination right under section 87(1) no. 14 of the Works Constitution Act (BetrVG), which is a participation right and not an individual entitlement. For tax purposes, a flat rate of 6 euros per day applies, up to 1,260 euros a year. Last updated: November 2026.
The key points
- No general statutory right to work from home: the basis is your employment contract or a workplace arrangement.
- The works council’s co-determination right on mobile work (section 87(1) no. 14 BetrVG) is a participation right, not a personal entitlement.
- Telework workstations have their own definition in the Workplace Ordinance (section 2(7) ArbStättV).
- The home office allowance (section 4(5) sentence 1 no. 6c of the Income Tax Act, EStG) is a tax rule and does not depend on whether you have a right to work from home.
- Political proposals only change your legal position once a law is promulgated and in force.
Is there a statutory right to work from home?
No. The research paper of the Scientific Services of the German Bundestag on co-determination in mobile work names no statutory right to home office or mobile work. It describes that admissibility follows from contractual and collective arrangements (Scientific Services of the Bundestag, WD 6 – 3000 – 027/21, status 26 April 2021, in German). By its own statement the paper reflects only the situation at that time; the basic line that home office is arranged by contract or at the workplace remains the framework.
In practice: if you want to work from home, first read your employment contract, then any works agreement or service instruction. If nothing is stated there, you depend on an agreement with your employer.
Can my employer order home office unilaterally?
That is legally disputed. The paper sets out different views: according to one view in the literature, the employer can introduce mobile work as far as that is compatible with contractual and collective arrangements. The Regional Labour Court of Berlin-Brandenburg, however, denied that an employer can unilaterally assign a home office workplace; the right to give instructions under section 106 of the Trade Regulation Code (GewO) does not cover it. The Regional Labour Court of Hesse focused on a voluntary choice for employees.
For you this means: do not rely on blanket statements, but have clear written rules if home office matters to you. That covers start, extent, place of work and the conditions under which the arrangement can end.
What does section 87(1) no. 14 BetrVG say about mobile work?
The provision gives the works council a co-determination right in shaping mobile work performed by means of information and communication technology. The paper classifies it as a participation right, not an entitlement to mobile work. It concerns the “how” of a rule, not the “whether” for you personally. If your company has no works council, this right does not apply.
| Legal basis | What it regulates | Entitlement for you? |
|---|---|---|
| Employment contract | Place of work and conditions where home office is agreed | Yes, as far as agreed |
| Works agreement | Shaping mobile work in the company | Yes, as far as it contains rules for you |
| Section 87(1) no. 14 BetrVG | Works council co-determination in shaping mobile work | No, participation right of the works council |
| Section 106 GewO | Employer’s right to give instructions | No, its reach for home office is disputed |
| Workplace Ordinance (section 2(7)) | Definition of the telework workstation | No, definition and protective framework |
What is the difference between telework and mobile work?
The Workplace Ordinance defines telework workstations as screen workstations permanently set up by the employer in the employee’s private sphere (section 2(7) ArbStättV, as reproduced in the Scientific Services paper). The paper describes mobile work as the employee being free to decide where to work from. This matters for you because different occupational health and safety duties of the employer may come into play. Which duties apply in detail should be stated in the workplace arrangement or the contract.
When does the home office allowance help me?
The allowance is a tax rule and independent of whether you could claim home office or your employer offered it. According to the Federal Ministry of Finance (BMF) letter of 15 August 2023, it is 6 euros per calendar day, up to 1,260 euros a year, based on section 4(5) sentence 1 no. 6c EStG. It applies to days on which you work mainly in your home and do not visit a first place of work outside the home; a separate study room is not required (Deubner Verlag on the BMF letter, 5 September 2023, in German). The conditions in detail and the difference from the home study are explained in Homeoffice-Pauschale und Arbeitszimmer im ersten Job (in German).
Worked example (assumption: 100 days of mainly working at home, conditions met): 100 days times 6 euros gives 600 euros of deductible income-related expenses. The cap of 1,260 euros would be reached at 210 days. The actual tax effect depends on your income; the BMF calculator (bmf-steuerrechner.de) shows net values.
What is being discussed politically and what has been decided?
A general right to work from home has not been enacted. Mobile work and a statutory entitlement are discussed repeatedly, but an announcement, a ministry draft or a statement in a coalition dispute does not change your rights. Only a law promulgated in the Federal Law Gazette (Bundesgesetzblatt) does, from the date of entry into force stated there. Whether a proposal is in the legislative process can be checked in the Bundestag’s documentation system and in the Federal Law Gazette.
If you are assessing a first job offer, this distinction helps in negotiation: raise home office days openly and have them recorded in writing. For planning the application process, see Bewerbung um den ersten Job (in German).
Frequently asked questions
Can I negotiate home office in a job interview?
Yes. Because there is no general entitlement, it is a matter of negotiation. Fix days per week, place of work and equipment in the contract or a written addendum rather than relying on verbal promises.
Does section 87(1) no. 14 BetrVG apply without a works council?
The co-determination right presupposes a works council. Without one, this participation right does not exist, and the rules result from the employment contract and agreements with the employer.
Can the employer end home office later?
That depends on what was agreed. The Scientific Services paper reports that the Regional Labour Courts of Düsseldorf and Cologne classified ending alternating telework as a transfer subject to co-determination. That concerns the works council’s involvement, not your individual claim to continuation.
Do I get the allowance without a right to home office?
The allowance depends on the actual work in your home, not on a legal entitlement. Whether the conditions are met depends on your case, for example whether you visit a first place of work outside your home on that day.
What to do now
- Read your employment contract for rules on place of work and mobile work.
- Ask about a works agreement or service instruction on home office, including at the works council if there is one.
- Have days, extent, equipment and termination conditions recorded in writing.
- Keep a simple daily list of your home office days for your tax return.
- When you read about new laws, check whether they are promulgated in the Federal Law Gazette and when they enter into force.
Related guides
- Bewerbung um den ersten Job: Zeitplan von der Anzeige bis zum Vertrag
- Homeoffice-Pauschale und Arbeitszimmer im ersten Job
- Homeoffice-Pauschale 2026 für Berufseinsteiger
- Wochenarbeitszeit statt Achtstunden-Tag: Was die Reform bringen soll
- Cyberschutz im Homeoffice: Was Berufseinsteiger absichern sollten (in German)
Sources: Scientific Services of the German Bundestag: Co-determination in mobile work, WD 6 – 3000 – 027/21 (status 26 April 2021, in German); Deubner Verlag: BMF letter on home study and daily flat rate (BMF of 15 August 2023, in German).
Last updated: November 2026. This guide is general information, not individual advice.
