German Tax Updates in September 2024
- How to Deduct the Home Office Per Diem Correctly
- Income Limit of the Entitlement to Parental Allowance Drops to €200,000 Per Year
- Child Benefits are Paid Retroactively Only for Six Months
- Wage Tax for Unpaid Bonuses of a Sole Shareholder and Managing Director
- How to Deduct the Home Office Per Diem Correctly
Working from home does not only save time to commute to work but also saves your tax. From 2023, employees can deduct up to €1,260 per year for working from home in their income tax returns even though they have an alternative workplace at their employer’s premises.
A daily allowance of €6 per day can be claimed for a maximum of 210 days per year regardless of whether work is done at home at the kitchen table or at a desk. However, the lump sum is only available for days on which you spend more than half of your working time in your home office and do not visit a primary place of work outside your home. Nevertheless, if these conditions are met, employees may also attend appointments away from home in between their working hours at home. For example, if an employee works at home for five hours and has a business meeting outside the company for two hours in the afternoon, they can still claim the daily allowance of €6 for this day.
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