Throughout the years 2020, 2021, and 2022, employees shifting to remote work have the opportunity to claim a deduction of EUR 5 (EUR 6 beginning from the assessment period of 2023) for each calendar day spent working from home. However, this deduction is capped at EUR 600 (EUR 1,260 as of the assessment period of 2023) per calendar year, allowing a maximum of 120 (210 days as of the assessment period of 2023) days to be claimed.
The home office flat rate falls under the umbrella of the standard employee allowance for business deductions. Therefore, if your advertising expenses, excluding the home office flat rate, do not surpass the limit, or if you have not incurred any additional advertising expenses, you may not qualify for the home office flat rate deduction.
Standard employee allowances for business deductions: