Home Office and Tax Refund from Germany 2025

The coronavirus pandemic, which has been with us for several years, has left its mark on almost everyone. This is no different for many office workers who have moved their office home following various recommendations. Is a tax deduction for the home office possible? It turns out that this is certainly possible under certain conditions. What does this look like in practice? How much tax refund can I expect from Germany for the home office? What requirements must be met to declare the home office in the tax return? We answer the most important questions.

Home office in the tax return – not as new as it seems

For many people, the year 2020 was a turning point in professional terms – especially because of the obligation to move the office home. The current world situation has turned a lot upside down and contributed, among other things, to changes in German tax law. It’s no different when it comes to filing a tax return including the home office, although at first glance it doesn’t seem so new.

It is interesting to know that the home office tax  has been deductible for several years now, although certain conditions must be met. The Federal Fiscal Court ruled in 2016 that expenses for a room that combines private and professional spheres cannot be considered as business expenses or deductible expenses..

Tax return 2025 home office – what does it look like so far?

What we wrote above means in practice that the tax office does not grant a tax deduction for the home office if the “home office” consists of, for example, a desk in a transitional room, a corner in the living room, or a laptop that you work on in the kitchen. So how can you apply for a tax refund for a home office in Germany? The solution was a , an dem man in der Küche arbeitet. Wie kannst Du also eine Steuererstattung für ein Homeoffice in Deutschland beantragen? Die Lösung war ein separate room which was dedicated to work 90% of the time.

Home office tax return – what requirements must be met?

The tax for the home office (home-office tax can be deducted if you made a proper office out of a room. The fact that it was “separated” of course does not mean that it ceased to be part of your house/apartment – the office must be an integral part of it. However, it should be noted what we wrote above – the room had to be used only for working, .

therefore the tax deduction for the home office in Germany was not possible if the room was a pure guest room or converted into a closet. This, however, was not the end of the conditions that had to be met to be able to .

deduct the home office for tax purposes. In addition to space and time allocation, the criteria included the formal instruction of a superior to work from home. Only when all requirements were met could a tax return for the completed home office be submitted to the tax office.förmliche Anweisung eines Vorgesetzten, die Arbeit zu Hause zu erledigen. Erst wenn alle Voraussetzungen erfüllt waren, konnte eine Steuererklärung für die abgeschlossene Homeoffice beim Finanzamt eingereicht werden.

How much can you get back? The deduction for the home office can be up to €1250.

Deduct the home office now or flat-rate possibility

The possibility to deduct the home office continues to apply – but it is worth knowing that in the year 2025 a flat-rate deduction , the so-called home office flat rate, can be used.

Thanks to the new standard rate, taxpayers who worked from home (regardless of the type of room), can deduct €6 from the tax for each day they were not at the office. This, however, does not mean that a tax refund is possible, for example, for the entire year of home working. The deduction is possible for a maximum of 210 such days. So the home office flat rate must not exceed €1260 (€6 x 210 days)  in total.Tax return and home office – what costs can be deducted?Setting up a home office involves various costs.

. This includes the need to buy a computer, a printer, a chair, a desk, or other components. It is also important to know that

ongoing costs related to the apartment are proportionally deductible. These include:Rent,Heating,Electricity,Garbage disposal,

• WaterAccording to experts, it is also advisable to consider the
• Watercosts of phone calls.
• Water If you use
• Wateryour own telephone and internet connection
• Water for business purposes, you can deduct part of the costs from your taxes. Where do I enter the home office in my tax return? You can list these expenses under the section “deductible expenses”.

However, it is important that you can deduct a maximum of 20% of your monthly bill, but not more than €20 per month.Home office flat-rate 2025 – Not benefits for everyone or are we talking about deductible costsAccording to the regulation, the deduction

will not benefit those employees whose deductible

costs are below €1,000

. How can higher costs be achieved? Such expenses can be made, for example, by buying a desk, a chair, a printer, or a reading lamp.It should be noted at this point that the purchase costs for the items mentioned above can be deducted directly from taxes in the year they are purchased, provided their price does not exceed €800 net (plus VAT of 19%) . If the equipment for the home office in Germany is more expensive,

the depreciation amounts must be spread over several years. For mobile phones, a useful life of 5 years is assumed.Deducting the home office for tax purposes – Do you have to prove that you worked from home?It may happen that the tax office in Germany requires a special certificate proving that your work was actually performed at home. Usually, however, it is not necessaryDo you have questions about tax deduction options for the home office in Germany? If you need help and professional advice, use the accounting application

Taxando. In the

PREMIUM package you get, among other things, professional support from a tax advisor and much more. See for yourself that tax matters can be fun, and at an affordable price!solche Dokumente zu übermitteln. Auch wenn das Finanzamt eine Bescheinigung verlangt, musst Du Dir keine Sorgen machen – Dein Arbeitgeber hat einen Monat Zeit, ein solches Formular auszustellen.

 Hast Du Fragen zu den steuerlichen Abzugsmöglichkeiten bei Homeoffice in Deutschland? Wenn Du Hilfe und fachliche Beratung benötigst, nutze die Buchhaltungsanwendung Taxando. Im PREMIUM-Paket kriegst Du u.a. professionelle Unterstützung durch einen Steuerberater und vieles mehr. Überzeuge Dich selbst davon, dass Steuerfragen Spaß machen können, und das zu einem günstigen Preis!