If you've searched for "home office tax deduction Austria" recently and noticed the official material now says "teleworking" instead, you haven't missed a new rule — you've just caught a rename.
What Changed (and What Didn't)
Starting in 2025, Austria's tax authority replaced "home office" with "teleworking" (Telearbeit) across all forms, guidance, and terminology related to working from home. This includes:
- The "home office flat rate" is now the "teleworking flat rate."
- The "work room" (Arbeitszimmer) deduction is now referred to using the term "study."
- Chapter titles and form references throughout the official tax book were updated to match.
None of the actual numbers or mechanics changed:
| Before (Home Office) | Now (Teleworking) | |
|---|---|---|
| Daily flat rate | up to €3/day | up to €3/day |
| Maximum days per year | 100 days | 100 days |
| Maximum annual amount | €300/year | €300/year |
| Ergonomic furniture allowance | up to €300/year at ≥26 remote days | up to €300/year at ≥26 remote days |
Why This Matters Even Though Nothing Substantive Changed
Pure terminology changes like this one still matter in a couple of practical ways:
- Search and reference confusion. If you're looking up guidance and older material says "home office" while current official documents say "teleworking," it's easy to wonder if you're looking at outdated rules. You're not — they describe the same thing.
- Employer documentation. If your company's internal HR policy or expense-reimbursement forms still reference "home office flat rate," there's no urgency to rename them, but aligning terminology with the current official language avoids confusion during audits or when cross-referencing FinanzOnline guidance.
- Cross-border and translated contexts. For international employees or globally mobile companies, "teleworking" also better matches the terminology used in EU-level cross-border work discussions (relevant for the day-splitting rules that determine tax residency for remote workers who live in one country and work for an employer in another).
What You Should Actually Do
Nothing changes about how you claim the deduction. If you work from home (or, now, "telework") regularly:
- Track your remote-work days the same way you always have.
- Claim the same €3/day flat rate up to 100 days.
- Claim ergonomic furniture separately if you meet the ≥26-day threshold.
For the full breakdown of what you can claim, including the daily flat rate, furniture allowance, and how it interacts with the Pendlerpauschale, see our guide: Home Office Tax Deduction in Austria: What You Can Claim.