Daily allowance for work in the home

Since the coronavirus pandemic, we all know that thanks to modern technology, we can work in our home office for longer periods of time. The legislator has created tax incentives for this, but not everyone fulfils the requirements for a home office and can deduct it from tax. As an alternative to a home office, since 2023 a daily allowance of EUR 6 for each calendar day, up to a maximum of EUR 1,260 (= 210 days) per calendar year, has been available for professional activities in the home, which can be claimed if the other requirements are met (e.g. no dual residence).

The daily allowance can be claimed as income-related expenses or business expenses in two cases:

• On the calendar day (not working day), the taxpayer carries out the professional/business activity predominantly (i.e. more than half of the actual total working hours of the day) in the home and does not visit a primary place of work outside the home.
• No other workplace is permanently available to the taxpayer for the professional activity. The deduction of the daily allowance is then permitted even if the taxpayer carries out the professional/business activity away from home or at the first place of work on the same calendar day.

Tip: Think about how many weekends or public holidays you checked business emails in 2023 or 2024 and claim the €6 daily allowance for each of these days in your income tax return, even if it was only five minutes.