Germany plans  5-euro-per-day tax rebate for people working from home

The 2020 Annual Tax Act introduced a “home office flat rate” for home offices. This means that taxpayers can claim a study even if they have voluntarily decided to work from home or not to go to work for reasons of health protection.

The flat rate for the home office is also expressly available if there is no separate study available, but work is carried out from the kitchen or living room.

The home office flat rate is available in 2020 and 2021. The tax office recognizes a flat rate of five euros for every day that was worked exclusively from home during the corona pandemic. However, the amount is capped, which means: more than 600 euros may not be entered. You can achieve this amount with 120 days in the home office.

The flat rate is part of the flat rate for advertising expenses of 1,000 euros. This means: If you did not have any advertising costs apart from the home office flat rate of 600 euros or if you did not exceed the limit of 1,000 euros with additional advertising costs, you will not benefit from the flat rate.