Hybrid working

Hybrid working means switching flexibly between the office and home office – the dominant working model since the pandemic.

Tax treatment (Germany):

On home office days:

• Home office allowance: €6 per day, max. €1,260/year (210 days)
• No separate study needed – the kitchen table is enough
• Requirement: working mainly (more than 50% of the working day) from home

On office days:

• Commuter allowance: €0.30/km (from the 21st km: €0.38) one way

Important: per day, ONLY the home office allowance OR the commuter allowance – not both

Break-even:

• With a commute of under 16 km, every home office day is more tax-efficient (16 km × €0.38 = €6.08 ≈ home office allowance)
• Over 20 km: office days bring more tax benefit (commuter allowance higher than €6)

Financial effects:

• Home office savings: €1,000–2,500/year (travel costs, food, clothing)
• Home office extra costs: €150–300/year (electricity, heating, internet)
• Bottom line: home office almost always saves money

Work equipment also deductible:

• Laptop, monitor, office chair, desk – in addition to the home office allowance
• Computers: immediate write-off in the year of purchase (since 2021!)