Home office and tax refunds from Germany 2026

Remote and hybrid work have become part of the professional routine for many employees. For employees in Germany, this not only entails greater flexibility but also the opportunity to take certain costs into account in the annual tax return. Is a tax deduction for working from home possible? How does the home office flat rate work, and what tax refund for remote work can be expected in Germany? The explanation covers when working from home can be claimed in the tax return, which requirements must be fulfilled, and how to correctly declare it in the tax return. 

Home office in the tax return – not as new a topic as it may seem

Remote work is no longer a concept associated solely with the pandemic era—today, the home office or hybrid work model constitutes a regular part of working life for many employees in Germany. It is therefore advisable to check in the annual tax return whether the days worked from home can be taken into account, including via the home office flat rate, i.e., the simplified flat rate for remote work. 

It is noteworthy that a tax deduction for remote work has been possible for many years, albeit certain requirements had to be met. In 2016, the Federal Fiscal Court ruled that expenses for rooms that combine living space and work activity cannot be claimed as business expenses or income-related expenses.

What does tax treatment of remote work in Germany look like in 2026?

In 2026, remote work in Germany can be claimed in the tax return in two main ways. The simplest option is the home office flat rate, i.e., the flat rate for home office days. It amounts to 6 euros per remote workday, with a maximum of 1,260 euros per year. This method can also be used when a separate home office is not available—it is sufficient if the activity was carried out at home, for example at a desk in the living room or kitchen, and the number of relevant days can be documented. German regulations stipulate that the daily flat rate is 6 euros per day, up to a maximum of 1,260 euros per year, and eligible days should be documented.

Different rules apply if there is a separate home office in the apartment or house. Such a room may entitle one to a wider deduction of expenses, but only if it forms the center of all professional or business activity. An ordinary workspace in a corner is not sufficient—there must actually be a clearly defined, exclusively work-related room. If the home office fulfills these requirements, the actual expenses can be claimed.

In practice, the majority of employees working from home simply use the home office flat rate, since a separate home office is not required. However, it should be noted that this does not constitute a cash tax refund, but rather a tax expense that reduces the tax base. For example, anyone who worked from home for 120 days can claim 720 euros as an expense—120 × 6 euros—whereby the actual benefit depends on the tax class and the remaining income-related expenses.

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For remote work in Germany, it is advisable to document home office days on an ongoing basis rather than reconstructing them only for the tax return. The flat rate of 6 euros per day appears straightforward; however, the actual benefit depends on the total income-related expenses and on whether these exceed the annual employee flat rate. Additionally, receipts for expenses on equipment, internet, or office furnishings should be kept, as additional expenses can often make a significant difference in the return.

Tax treatment of remote work in Germany – which costs are deductible?

The furnishing of a home office is associated with various expenses, such as the purchase of a computer, printer, chair, desk, or other components. It should also be noted that ongoing expenses related to the residence are also deductible on a pro-rata basis. These include:

• Rent,
• Heating,
• Electricity,
• Waste disposal,
• Water.

In expert opinion, it is also recommended to claim telephone expenses. If a private telephone and internet connection is used for business purposes, a share of the expenses may be claimed for tax purposes. Where is remote work entered in the tax return? These expenses can be declared as “income-related expenses.”

It is important to note, however, that a maximum of 20% of the monthly bill, but no more than 20 euros per month, can be deducted.

Home office flat rate 2026 – advantages not for everyone, a look at income-related expenses

The tax benefit from additional expenses due to remote work arises primarily if total income-related expenses exceed the employee flat rate of €1,230. Such expenses include, among others, work-related costs for desks, chairs, printers, lamps, computer equipment, or other items required for professional activity and that can be substantiated accordingly. 

It should be noted that expenses for the aforementioned acquisitions may be claimed for remote work for tax purposes in the year of acquisition provided their acquisition cost does not exceed €800 net (plus 19% VAT). If office equipment is more expensive, depreciation must be spread over several years. For example, a useful life of five years is usually assumed for mobile phones.

Tax deduction for remote work – is proof required that work was actually performed from home?

It can occur that the German tax authority requests a special certificate confirming that the professional activity was in fact carried out in the home office. As a rule, submission of relevant documents is not required. Should the tax office nevertheless request proof, a period of one month is granted to obtain such a confirmation from the employer.

Questions regarding tax deductions related to remote work in Germany? For assistance and expert advice, the use of the tax return app Taxando is recommended. The PREMIUM package, among others, includes professional support from tax experts and further benefits.