Do you need a dedicated separate study room?

No, a dedicated study room is not required. Working at a corner desk or dining table qualifies for the flat allowance.

When does the deduction result in real tax savings?

Because every employee receives an automatic statutory 1,230 € standard deduction, tax savings occur once your combined total work expenses exceed 1,230 €.

ドイツ2026年最新版金融・投資

Germany Home Office Tax Deduction Calculator 2026 (Homeoffice-Pauschale)

Calculate your tax relief and income-related expenses (Werbungskosten) under the statutory German Home Office Allowance (Section 4(5) Income Tax Act EStG): 6 € per work-from-home day up to 210 days (max 1,260 € annually) in EUR (€).

所得税・累進課税給与計算・控除給与・月給計算

計算結果

Homeoffice Pauschale Amount Eur

€1,080

入力パラメータ

Work-from-Home Days in the Year

クイック選択:

Other Work Expenses

€

クイック選択:

Personal Marginal Tax Rate

クイック選択:

Homeoffice Pauschale Amount Eur

€1,080

Total Werbungskosten Eur

€1,480

Amount Exceeding Pauschbetrag Eur

€250

Estimated Net Tax Refund Eur

€87.5

This tool calculates tax deductions under § 4(5) EStG compared to the statutory employee lump-sum allowance (1,230 €).

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: Einkommensteuergesetz (EStG § 4 Abs. 5 Satz 1 Nr. 6b & § 9 Abs. 5 - Homeoffice-Pauschale 6 €/Tag bis max. 1.260 €/Jahr)Last Verified: 2026-08-31

計算方法と根拠

Home Office Deduction = WFH Days (max 210) * 6 €/day (Cap: 1,260 €). Effective tax savings occur when total income-related expenses exceed the statutory standard deduction floor of 1,230 €.

よくある質問 (FAQ)

Taxpayers can claim a flat rate of 6 € for each day they work entirely from home, up to a statutory cap of 210 days per calendar year (maximum deduction of 1,260 €).