Home-office flat rate in the EÜR: daily flat rate or home workroom

If you work mainly at home, you can deduct 6 euros for each calendar day as a daily flat rate in the EÜR, at most 1,260 euros a year (§ 4 (5) sentence 1 no. 6c EStG). You enter the flat rate in line 66 of the Anlage EÜR. For a home workroom that is the centre of your activity you can claim the actual costs or an annual flat rate of 1,260 euros instead of the daily flat rate (line 65).

Last updated: 26 October 2026

The essentials in brief

Daily flat rate: 6 euros per calendar day, at most 1,260 euros a year, in line 66.
Condition: the activity is carried out mainly in the home and you do not go to your first place of work.
No other workplace: then the daily flat rate is also allowed if you work elsewhere on the same day.
Home workroom: deductible only if it is the centre of your entire business and professional activity; alternatively an annual flat rate of 1,260 euros, line 65.
Not both for the same period: alongside actual workroom costs or the (pro-rata) annual flat rate there is no daily flat rate for the same period.

How high is the home-office flat rate?

The daily flat rate is 6 euros for every calendar day on which the business or professional activity is carried out mainly in the home and no first place of work outside the home is visited. The maximum is 1,260 euros in the business year. That corresponds to 210 days.

Home-office days per year	Flat rate
100	€600
150	€900
210	€1,260
250	€1,260 (maximum; 250 × 6 = 1,500)

When can I claim the daily flat rate?

The daily flat rate applies to the entire business and professional activity and regardless of whether you have a workroom. You claim it for every calendar day on which you work mainly at home and do not visit your first place of work.

If no other workplace is permanently available to you for the activity, the deduction is also allowed if you work away from home or at the first place of work on the same calendar day.

There is no daily flat rate to the extent that accommodation costs for a double household can be deducted for the home, and to the extent that actual costs or the annual flat rate for a workroom are deducted.

What applies to a home workroom?

Expenses for a home workroom and the cost of its furnishings are in principle not deductible. That does not apply if the workroom is the centre of the entire business and professional activity. The centre is determined by the qualitative focus of the entire activity; the amount of time spent is only an indication.

If the workroom is the centre, you can claim the actual costs, which then also include depreciation and interest on debt (line 65). Instead of the actual costs you can deduct a flat 1,260 euros (annual flat rate). For every full calendar month in which the workroom is not the centre, this amount is reduced by one twelfth (105 euros).

Example: your workroom is the centre of your activity in 8 months, and not in 4 months. The annual flat rate is 1,260 − 4 × 105 = 840 euros. For the 4 months in which the workroom is not the centre, you can deduct the daily flat rate if its conditions are met; for the 8 months covered by the annual flat rate you cannot.

Where do they go in the Anlage EÜR?

What	Line
Expenses for a home workroom (actual costs or annual flat rate)	65
Daily flat rate for the activity in the home	66

You record workroom expenses only in line 65 and the daily flat rate only in line 66. Workroom expenses that may not be deducted, or are not deducted, go in line 65 in the section "Nicht abziehbare Aufwendungen für ein häusliches Arbeitszimmer" (non-deductible expenses for a home workroom).

Common mistakes

Daily flat rate and workroom together. For the same period, no daily flat rate can be deducted alongside actual costs or the (pro-rata) annual flat rate for a workroom.
Claiming more than 210 days. The maximum of 1,260 euros applies.
Counting days you go to the office. The flat rate requires that you do not visit your first place of work.
Entering the flat rate in the wrong line. The daily flat rate belongs only in line 66, workroom costs only in line 65.

How it works with VAT GPT

VAT GPT reads uploaded invoices and receipts with AI and sorts them into categories. When you check a receipt, there is the category "Homeoffice-Tagespauschale" (home-office daily flat rate), and in the EÜR overview it appears as its own expense line "Homeoffice-Tagespauschale". The amount goes into the business expenses transmitted with the Anlage EÜR. You check and confirm the values; sending to the tax office runs through ELSTER with VAT GPT Pro.

Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. With Go you use all Pro features free of charge for 30 days. Get to know VAT GPT or create an account right away.

What VAT GPT does not do

VAT GPT is not tax advice – for example on whether your workroom is the centre of your activity.
VAT GPT does not prepare corporation tax returns (for example for a GmbH or UG).

What does VAT GPT cost?

Free (basic features, free of charge), Go (30 days free with all Pro features), Pro €49 per month or €444 per year, each including VAT.

Frequently asked questions

How high is the home-office flat rate? 6 euros per calendar day, at most 1,260 euros a year (§ 4 (5) sentence 1 no. 6c EStG).

Which line does it go in? Line 66 of the Anlage EÜR (EÜR 2025 instructions).

Do I need a workroom for the daily flat rate? No. It applies regardless of whether you have a workroom.

Can I combine the daily flat rate with a workroom? No; to the extent that actual costs or the annual flat rate for a workroom are deducted, the daily flat rate is excluded.

What is the annual flat rate? 1,260 euros for the workroom, reduced by 105 euros for every full month in which it is not the centre of the activity.

What if I have no other workplace? Then the daily flat rate is also allowed if you work away from home or at the first place of work on the same day.