As of: March 18, 2024, 5:32 p.m
By: Anita Lienerth
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Home office employees who file their tax return for 2023 should think about the home office flat rate.
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The home office flat rate was introduced in 2020 to relieve the burden on employees who were increasingly working from home due to Corona.
The flat rate has been in effect permanently since January 2023 and there are now important changes for the past tax year that you should take into account when filing your tax return.
The home office has established itself as an integral part of German working life in recent years.
This development is reflected not only in numerous studies, but also in the legal regulations, especially with regard to the home office flat rate.
There are some important changes to consider for the 2023 tax return that can relieve the financial burden on employees.
We take a closer look at these new regulations and what they mean for your tax return.
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New regulations from 2024: What will change with the home office flat rate?
The home office flat rate is among the numerous legal changes for 2024.
This is receiving a relatively generous update that significantly increases the financial relief for employees:
The home office flat rate is now charged at six euros per day.
Before that, the flat rate was five euros per day.
The limit of 600 euros for the entire year has been lifted.
The maximum daily limit is 210 days per year.
The big tax return checklist
With our tax return checklist you can find out at a glance which costs you can deduct from your taxes.
Download the clear checklist HERE for free.
The large tax return checklist to download.
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Impact on tax returns for 2023
These legal adjustments have a significant impact on the tax return to be submitted for 2023. Employees now have the option of receiving up to 1,260 euros per year retroactively, provided that they are claimed every 210 days.
This means an increase of more than 600 euros compared to the old home office flat rate.
Another advantage for employees is that the premises for the home office do not have to meet a specific definition.
Whether it's a second home or just a table and chair in the bedroom, the costs of working from home can be claimed.
How to declare the home office allowance in your tax return
In order to declare the home office allowance in your tax return, you must enter the number of days on which you worked exclusively in the home office.
This information belongs in Appendix N (line 45) under advertising expenses.
The increased flat rate of 1,260 euros per year can therefore be claimed on the tax return for 2023.
Outlook for 2025: Continuation of the regulations
It currently appears that the new regulations for the home office flat rate will also remain valid for tax returns for 2024.
This means that employees can also benefit from the increased flat rate next year.
Download the large tax return checklist for free HERE.
Home office in Germany: A growing development
The number of employees who regularly work from home is continuously growing in Germany.
A study by the DGB in the summer of 2023 showed that around 80 percent of the information industry companies surveyed had employees working from home at least once a week.
The home office flat rate offers a welcome opportunity for employees to deduct the costs of working from home from taxes and to relieve themselves financially.
With the new regulations for 2024, this relief will be further expanded and will help meet the growing demands for working from home.
Known? Homeopathic remedies can also be tax deductible.