🏠 Home-Office Allowance 2026: What Has Changed?

Do you regularly work from home and want to know what you can deduct for tax purposes in 2026? Good news: the home-office allowance (Homeoffice-Pauschale) is here to stay. But there are two important developments you should be aware of – one concerns your obligation to provide evidence, the other its relationship to the commuter allowance (Pendlerpauschale).

📋 What is the home-office allowance?

The home-office allowance (Homeoffice-Pauschale) – officially the daily flat rate (Tagespauschale) under § 4 Abs. 5 Satz 1 Nr. 6b EStG – lets you claim home-office days as a flat-rate business expense or income-related expense (Werbungskosten). No separate home office required, no individual receipts for electricity or heating.

Since 2023, the following applies permanently:

• 💶 6 euros per home-office day
• 📅 A maximum of 210 days per year
• 💰 Maximum amount: 1,260 euros per year

These amounts apply unchanged in 2026 as well. The allowance counts as income-related expenses (Werbungskosten) (employees: Anlage N, line 45) or as business expenses (self-employed: cash-basis P&L (EÜR)).

✅ Requirements – what you need to keep in mind

For a day to count as a home-office day, the following conditions must be met:

• 🏡 On that day, you worked more than 50% of your working hours from home
• 🚫 On that day, you did not visit your primary place of work (erste Tätigkeitsstätte) – not even for a short meeting at the office
• 📍 You may work at the kitchen table, in a work nook, or in the living room – no separate room required
• ⚠️ With multiple jobs: the 6 euros apply only once per day, not per job

🔍 New in 2026: tax offices scrutinize more closely

Here something important is changing – not the law, but the audit practice of the tax offices (Finanzämter). In the years following the pandemic, home-office claims were often accepted without precise evidence. This period of leniency is over.

Starting with the tax return for 2025 (filed in 2026), tax offices (Finanzämter) increasingly require:

• 📅 Detailed time records showing the date, start, and end of home working
• 🗂️ Employer certificates confirming approved or mandated home-office work
• 🕐 Proof of the majority criterion (>50% of working hours at home)
• 📋 A simple list of dates is often no longer sufficient when questions arise

Tip: Start keeping a simple home-office calendar right away – date, start, end, and a short note on the activity. It takes 30 seconds a day and protects you if in doubt.

🚗 Commuter allowance vs. home-office allowance: which pays off in 2026?

As of January 1, 2026, the Tax Amendment Act 2025 (Steueränderungsgesetz 2025) introduces a uniform commuter allowance (Pendlerpauschale) rate of 38 cents per kilometer – from the very first kilometer. Previously, a tiered rate applied (30 cents up to 20 km, 38 cents from the 21st km).

This has a direct impact on your home-office calculation:

• ⚠️ Per day, you can claim either the home-office allowance or the commuter allowance (Pendlerpauschale), not both
• 📊 With the new flat rate of 38 cents, driving to the office may be more attractive for tax purposes than a home-office day for many commuters with a short trip

Sample calculation: what pays off with a 15 km commute?

• 🏠 Home-office day: €6.00 deductible
• 🚗 Office day (15 km × €0.38): €5.70 deductible
• → Home office is marginally better – but at 20+ km the picture flips

Sample calculation: what pays off with a 25 km commute?

• 🏠 Home-office day: €6.00 deductible
• 🚗 Office day (25 km × €0.38): €9.50 deductible
• → The office day is nearly 60% more valuable for tax purposes

Note: These comparisons apply only to the tax effect of the respective allowance. Actual travel costs, time spent, and personal factors naturally also play a role.

🏢 Home-office allowance vs. home office room

In addition to the daily flat rate (Tagespauschale), you still have the option of claiming a home office room (häusliches Arbeitszimmer) for tax purposes. But be careful: the requirements are considerably stricter.

• 📌 Since 2023, the office room must constitute the center of your entire professional activity (Mittelpunkt)
• 🔑 It must be enclosed and used exclusively for professional purposes
• 💰 Deductible: a proportionate share of rent, electricity, and heating – or alternatively the office-room flat rate of €1,260/year
• ⚠️ Tax offices (Finanzämter) increasingly reject the "center" (Mittelpunkt) status if employees also have a permanent office workspace at their employer's premises

For most self-employed people and employees in a hybrid model, the daily home-office allowance (Tagespauschale) is the simpler and safer route.

💼 Special note for the self-employed and freelancers

As a self-employed person, you enter the home-office allowance as a business expense in your cash-basis P&L (EÜR). The rules are identical to those for employees:

• ✅ €6 per day, a maximum of 210 days, maximum amount €1,260
• ✅ No separate office room required
• ✅ Can be combined with other business expenses (equipment, software, internet)
• ⚠️ Cannot be combined with the deduction for a home office room (häusliches Arbeitszimmer) for the same day

Particularly convenient: you can combine the home-office allowance with the internet flat rate (a flat 20%, max. €240/year) and the deduction for work tools – this quickly adds up to a meaningful tax saving.

📊 Summary: what applies in 2026?

• ✅ The allowance remains at €6/day, max. 210 days, max. €1,260/year
• ✅ Permanently established – no expiration date
• ⚠️ Stricter evidence requirements – time records and an employer certificate are recommended
• 🆕 Commuter allowance (Pendlerpauschale) at 38 cents from the 1st km – a comparison calculation is worthwhile
• 📝 Where to enter it: employees → Anlage N, line 45 | self-employed → EÜR as a business expense

❓ Frequently asked questions about the 2026 home-office allowance

Has the amount of the home-office allowance changed in 2026?

No. The allowance remains unchanged at 6 euros per day, a maximum of 210 days, and 1,260 euros per year. What has changed is the audit practice of the tax offices (Finanzämter): from 2026 they require more precise evidence.

How do I document my home-office days in 2026?

A simple home-office calendar is recommended, showing the date, the start and end of working hours, and a short description of the activity. An employer certificate provides additional support. A mere list of dates may no longer be sufficient if the tax office (Finanzamt) follows up.

Can I combine the home-office allowance and the commuter allowance?

Not for the same day. On a home-office day you cannot deduct travel costs to the office – and vice versa. Exception: teachers and similar occupational groups may in certain cases claim both allowances for the same day.

What is the difference between the home-office allowance and a home office room?

The home-office allowance is simpler and does not require a separate room. A home office room (häusliches Arbeitszimmer) allows you to deduct a proportionate share of room costs, but since 2023 it requires that the office room forms the center (Mittelpunkt) of your entire professional activity – a considerably stricter condition.

Does the home-office allowance also apply to the self-employed?

Yes. The self-employed and freelancers can claim the daily flat rate (Tagespauschale) as a business expense in their EÜR. The same rules apply as for employees: €6 per day, max. 210 days, maximum amount €1,260.

📚 Sources

• [1] § 4 Abs. 5 Satz 1 Nr. 6b EStG – daily flat rate (Tagespauschale) (home-office allowance)
• [2] Steueränderungsgesetz 2025 – standardization of the distance allowance (Entfernungspauschale) to €0.38/km as of 01.01.2026
• [3] BMF letter dated August 15, 2023 on the application of the home-office rules
• [4] sevdesk.de – Home-office allowance for the self-employed 2026
• [5] steuern.de – Deducting home office for tax purposes (as of: January 2026)
• [6] ad-hoc-news.de – Tax offices tighten audits from 2026