HR Glossary
HR Glossary
Home Office Allowance (Germany)
The German home office allowance grants € 6 per day, up to € 1,260/year as deductible expenses – no separate study required.
The German Home Office Allowance (§ 4 (5) No. 6c EStG) is now permanent: € 6 per home office day, max € 1,260/year (210 days), deductible without a separate home study.
Who benefits?
Employees working fully or primarily from home – ideal for hybrid models. Only applies on days no other workplace was used.
Tax effect
Only effective above the standard employee deduction (€ 1,230). For most employees, an employer-provided benefit-in-kind is more valuable.
Allowance vs. benefit-in-kind
Employer-provided ergonomic equipment is often net more valuable. See comparison.
Tip
Document home office days; tax authorities may request evidence.