Home office flat rate - all data & facts at a glance

In 2020, 2021 and 2022, numerous employees switched to working from home because of the corona pandemic. However, many people were not prepared for this and did not have a real study - usually the couch, the dining table or another corner of the room had to serve. Previously, costs for the home office were not deductible, because more conditions had to be met for this - with the home office flat rate that changes.

This was decided by the federal government at the end of 2020 and is still being adjusted - in this article we look at everything you need to know about the home office flat rate.

Why is there a home office flat rate?

First of all, we would like to take a look at why the home office flat rate actually exists and who exactly it benefits. Basically, it is intended to relieve employees, so if they do not work from home permanently, they have so far received nothing and have not been able to claim any costs for tax purposes. This is because for a home office, a few things had to be in place:

No other workplace: If you as an employee have no other workplace than the desk in your home office, you can claim costs for tax purposes

In addition, the costs must not exceed certain limits

That was changed at the end of 2020 to relieve taxpayers. Costs can now be claimed per day, but the annual sum is capped. We will take a closer look at how much money you can enter in the next few paragraphs.

What are the advantages of working from home?

The home office flat rate is intended to encourage more people to work from home - this has many advantages, both for companies and for employees. To give you a better understanding of why you should be working from home, let's take a quick look at some of the key benefits in this paragraph.

For the employer, having more employees means big savings. There is no need to rent expensive offices, and there are no more heating and electricity costs. Studies have also shown that people working from home are more productive and motivated than in the company's own office. The number of days absent is usually significantly lower for employees working from home, which saves the employer high costs.

Working from home has these advantages for employees:

• Better work-life balance
• Lower cost of transportation
• More time for hobbies & children
• More productive work because many people feel more comfortable here
• More motivation on long days
• Own time management, often through flextime

If you would like to learn more about various topics related to home office and remote work, please visit the desqup website . Under the menu item Blog you will find many other texts that get to the heart of the most important things.

Home office flat rate - All the numbers you should know

The home office flat rate is intended to relieve you as a taxpayer - there are fixed amounts for this that you can deduct for every day in the home office. How high these are exactly and why some things will change for 2023, we look at in this paragraph.

In the home office flat rate you can claim five euros for every day in the home office in the years 2020, 2021 and 2022. In these years, however, it is limited to a total of 600 euros per year, i.e. to 120 working days. If you have worked from home for more days, you cannot claim any further costs here.

This home office flat rate is included in the flat rate for advertising expenses (flat rate for employees). For the tax years 2020, 2021 and 2022 this is EUR 1,000 per calendar year. So if you get over this amount, you can save even more tax because it will be deducted from your income.

Changes to the home office flat rate from 2023

So far, the home office flat rate was limited - that changed in 2023. It has been firmly anchored in tax law since this year and some adjustments have also been made. You can now claim six euros per working day in your own four walls, up to a total of 1,260 euros per calendar year. The number of days remains the same as in previous years at 120.

Important: The new, increased home office flat rate can only be claimed with the tax return for the year 2023. It is also included in the employee allowance.

By the way, trainees and students can also take advantage of the home office flat rate - depending on whether they are income-related expenses or special expenses. It applies to all days on which you study from home and do not go to the university, the library or the vocational school.

The only important thing is that you can prove the days on which you actually only worked from home. For this we recommend that you create a precise learning plan, for example in your calendar. The reason for this is that the universities can only confirm participation in seminars and the like. On the other hand, it is irrelevant how much time you spent preparing and following up or learning. As soon as you have worked exclusively in the home office, this counts as a learning day and can be claimed for tax purposes.

Can I also add the distance fee? Yes, that is also possible. For example, if you don't have a desk for paperwork in your company. This often applies to teachers, for example. In this case, they can deduct significantly higher advertising costs.

Conclusion on the home office flat rate

The home office flat rate is intended to relieve employees and is regularly adjusted. In the future it will probably be increased even further, so that you can really claim every day of the year. Students and trainees can also use this flat rate in their tax return and thus benefit from tax advantages. As a student or trainee, just make sure that you document your home office days exactly in case the tax office wants to see proof here - then you are on the safe side.

By the way: Would you also like to have a high-quality and healthy workplace in your home office? Then take a look at the desqup website , here you will find height-adjustable desks in numerous designs as well as ergonomic sitting and standing stools for a healthy back posture.