E. Tax regulations for teleworking (home office)
From 2025 onwards, income-related expenses in connection with working from home will be referred to as income-related expenses in connection with teleworking. Teleworking is when an employee regularly performs work (using the relevant information and communication technology) at home or at another location that does not belong to the company.
Note
As a rule, private living expenses (e.g. costs for food and everyday necessities) cannot be claimed in your employee tax assessment.
Study
If the conditions for a tax-deductible study at home are met, you can claim the expenses as income-related expenses (see page 85). If the prerequisites are not met, income-related expenses cannot be claimed. To clarify, here are two examples.
Example 1
An accountant working from home has set up a home office in her apartment, which she uses exclusively for professional purposes. She does not have a workplace available at her employer's office. Given the nature of her work, the home office is absolutely necessary and constitutes the focal point of her entire professional activity. In this case, there is a fiscal home office, and the costs can be claimed in the employee tax assessment.
Example 2
The accountant for a publishing house works from home twice a week. On their teleworking days, they use a room in their apartment as a workspace. For that purpose, they have purchased a desk and an office chair. They also have their own workspace at their place of work. In this case, a fiscal home office does not exist, so she cannot claim these costs in the employee tax assessment. However, if the desk and chair are ergonomically suitable, and other conditions are met, she may claim their costs in the employee tax assessment.
Internet and telephone costs
The costs (e.g. provider fee, online fees) for work-related use of a private Internet connection are deductible to the extent of the actual work-related use. If it is not possible to precisely differentiate between work-related and private use, the apportionment of costs must be estimated and a private portion subtracted (see page 94). The costs for work-related telephone calls made using your private telephone can be claimed as income-related expenses to the extent they are actually incurred. If it is not possible to precisely differentiate between work-related and private use (e.g. by means of an itemised record of individual conversations), a private portion is to be estimated and subtracted (see page 99).
Computer
If you worked from home in calendar year 2025 and used your private computer and accessories (e.g. monitor, keyboard, computer mouse, printer, modem, headset) on a pro rata basis for professional purposes as well, the cost of these items includes income-related expenses. The extent of professional use must be credibly documented (see page 91). These income-related expenses are reduced by the teleworking flat rate.
Ergonomically suitable furniture
If you have teleworked on at least 26 days, you can claim your expenses for ergonomically suitable furniture (e.g. desk, swivel chair, lighting) amounting to a maximum of €300 as income-related expenses in 2025 (code 158 in Form L 1 2025). If you spent more than €300 in 2025, you can automatically claim the excess in 2026.
Teleworking flat rate (previously home office flat rate)
If the employer has allowed less than €3 per teleworking day as a teleworking flat rate, the difference can be automatically claimed as part of your employee tax assessment. The prerequisite for this is that your employer has to show the teleworking days or the teleworking flat rate on your pay slip.
You can claim a teleworking flat rate up to a maximum of €3 per day on up to 100 teleworking days per year. The flat rate is limited to €300 in the calendar year 2025. If the maximum amount has already been disbursed as tax-exempt by your employer, you are not entitled to an additional teleworking flat rate. Only if less than €3 per teleworking day has been allowed, will you receive the difference as part of your employee tax assessment.
Example
If your employer has allowed €2 per day for 100 teleworking days (= €200), you will receive €100 as part of your employee tax assessment in 2025 (maximum amount of €300 minus €200 = €100).
Expenses for ergonomically suitable furniture and the teleworking flat rate do not count towards the general lump sum for income-related expenses of €132.
Digital work equipment
Expenses for digital work equipment (e.g. computers, printers, routers) must be entered under code 169 in Form L 1 2025. These expenses are automatically reduced by a possible teleworking flat rate. Only the portion exceeding this amount can be taken into account as income-related expenses.