The German Real Estate Association (IVD) provides helpful information on its website on how to deduct the costs of using rooms in the apartment or house as a study. This is because the Corona crisis is accompanied by changes in the world of work: there is a shift of the workroom to the home office. For this reason, employees are entitled to a home office allowance in accordance with Section 4 (5) Sentence 1 No. 6 b Sentence 4 EstG.
In contrast to the deduction of a home office pursuant to Section 4 (5) Sentence 1 No. 6 b Sentences 2 and 3 of the German Income Tax Act (EstG), the home office lump sum does not require that the office be a separate room that is used at least 90 percent for work purposes. Thus, employees, tradespeople and freelancers also receive the home office flat rate if, for example, a work corner in the living room or the dining table in the kitchen is used as a work room and the rooms are also used for private purposes.
Another difference to the tax deduction for the home office is that the home office allowance of 5 euros per calendar day is only calculated for the home office working days and is not paid out as an annual amount. Calendar days" are the days on which the entire professional or business activity must be carried out for the most part from home. Days on which the employee works from another location are excluded. The maximum limit of the home office flat rate is 600 euros and corresponds to 120 calendar days. The flat rate always applies to one person. If more than one person in a household uses the home as a workroom, this can be accounted for per head.
Source: IVD
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