German home office and study deduction (EStG s. 4(5))
The two rules exclude each other. The daily allowance is exhausted at 210 home office days — anyone working from home all year loses every day beyond that.
2026 rules — verified on September 22, 2026Free, no account
This content is part of the path: Filing your income tax return· Step 6 of 12· Next step: Child allowance or child benefit — which is better for you?
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Sources and assumptions
- gesetze-im-internet.de — EStG § 4 Abs. 5 Satz 1 Nr. 6b Satz 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Anstelle der Aufwendungen kann pauschal ein Betrag von 1 260 Euro (Jahrespauschale) für das Wirtschafts- oder Kalenderjahr abgezogen werden. »
- gesetze-im-internet.de — EStG § 4 Abs. 5 Satz 1 Nr. 6c Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « kann für die gesamte betriebliche und berufliche Betätigung ein Betrag von 6 Euro (Tagespauschale), höchstens 1 260 Euro im Wirtschafts- oder Kalenderjahr, abgezogen werden. »
- gesetze-im-internet.de — EStG § 4 Abs. 5 Satz 1 Nr. 6c Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « ein Betrag von 6 Euro (Tagespauschale), höchstens 1 260 Euro im Wirtschafts- oder Kalenderjahr, abgezogen werden. »
Calculation assumptions
- The annual lump sum requires the study to be the CENTRE of the entire business and professional activity (no. 6b sentence 2). That is a question of fact this calculator does not check.
- ONE regime is computed. No. 6c sentence 3 bars the daily allowance to the extent a deduction is taken under no. 6b.
- As an employee, the deduction bites only once your total work-related expenses exceed the employee lump sum — below that it changes nothing.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.