> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10076900-homeoffice-pauschale-tagespauschale-fuer-die-taetigkeit-in-der-haeuslichen-woh.md). # Home office allowance, daily allowance for working from home Help on the Immodio entry item Home office flat rate, the daily flat rate for activities in the home.
Use this category for the **daily flat rate for work you do in your home in connection with your letting**. You do **not need a separate study** for this. Activities at the kitchen table or at a workplace in the living area, for example, can in principle also be taken into account for the daily flat rate. As at 17/08/2026, **€6** can be applied for each eligible calendar day and at most **€1,260 per calendar year** in total. That corresponds to a maximum of 210 days. #### When can a landlord use the daily flat rate? The daily flat rate applies not only to employees or the self-employed. **Income from letting and leasing** expressly counts as a case of application here. A landlord's typical activities in the home can be, for example: * checking and entering rent received, * checking invoices, * preparing the operating cost statement, * dealing with WEG statements, * communicating with tenants, * dealing with rental agreements, * preparing rent increases, * correspondence with the property management or tradesmen, * preparing and checking repair orders, * organising viewings and handovers of apartments, * sorting and digitising letting receipts, * preparing the documents for the tax adviser or the tax return. What is decisive is that the activity is actually **occasioned by your letting**. ### The upper limits of the flat rate The daily flat rate is **€6 per eligible calendar day** and at most **€1,260 per calendar year**. #### Example You do work for your let properties from home on 80 days in the year. The following can then in principle be applied: **80 days × €6 = €480** The €480 can be recorded under this category. With 230 corresponding days, arithmetically: **230 × €6 = €1,380** would be reached. At most, however, the following is deductible: **€1,260**. ### No other workplace In principle the daily flat rate applies for a day where the activity is carried out **predominantly in the home** and no first place of work outside the home is visited. "Predominantly" means more than half of the actual daily working time. Where, however, **no other workplace is permanently available to you** for the activity concerned, it is sufficient that you actually work in your home on that day. It is then not necessary for the activity there to take up more than half the day. That is particularly interesting for private landlords, because for managing their own rental properties there is frequently precisely **no separate external office** available. #### Example: an employee who is also a landlord You work full time as an employee and drive to your employer in the mornings. In the evenings you spend an hour at home on: * checking the rent received, * a tradesman's invoice and * correspondence with a tenant. No other workplace is permanently available to you for your letting activity. ### Also possible after an appointment at the rental property The fact that you leave your home on the same day does not automatically exclude the daily flat rate. **Example:** in the morning you drive to your rental property for an hour and meet a tradesman there. In the evening you deal at home with the: * tradesmen's quotations, * invoices and * correspondence about the property. Where **no other** workplace is permanently available to you for your letting activity, the daily flat rate can in principle come into consideration on such a day too. The special rule then merely requires you actually to work in your home, but not for that to take up the greater part of the time. ### The activity has to predominate at home Where another suitable workplace is permanently available to you for the activity concerned, stricter conditions apply. Your business or professional activity on the day concerned then has to take place **in your home for more than half of the actual working time**. An external activity on the same day is possible as long as the work at home takes up more of the time. ### No separate study is necessary For this category you do **not need a study at home recognised for tax**. That is precisely a key difference from the category for a genuine study at home. You can therefore work, for example: * at the kitchen table, * at a desk in the living room, * in a working corner, * in another area of your private home. ### The difference from "Study, home office" This category has to be distinguished from the separate category "[Study, home office](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10011900-arbeitszimmer-homeoffice.md)": * [Home office flat rate, the daily flat rate for activities in the home](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10076900-homeoffice-pauschale-tagespauschale-fuer-die-taetigkeit-in-der-haeuslichen-woh.md) **– the daily flat rate for activities in the home** and * [Study, home office](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10011900-arbeitszimmer-homeoffice.md) **– expenditure on a study at home (the deductible share)**. Considerably stricter conditions apply to a study at home recognised for tax. In particular it in principle has to be a room integrated into the domestic sphere that is used exclusively or almost exclusively for the activity concerned. For deducting the actual study costs or the annual flat rate, the study at home also has to be the centre of the entire business and professional activity. For the daily flat rate, by contrast, these requirements precisely do **not** apply. ### The days have to be recorded The Federal Ministry of Finance requires the calendar days for which the daily flat rate is claimed to be **recorded and made credible in a suitable form**. For landlords a simple record is therefore advisable, for example: **12/01/2026 – operating cost statement, Müller's apartment** **19/01/2026 – WEG statement checked** **25/01/2026 – tradesman's invoice and tenant correspondence** **03/02/2026 – rental agreement prepared** You do not necessarily need an invoice or receipts for each individual day. What is decisive is a comprehensible record or documentation of the actual days worked. ### Which costs are covered by the daily flat rate? The daily flat rate in principle covers the expenditure arising from the activity in the home. This includes in particular typical pro rata room costs that could otherwise be connected with using the home. {% hint style="info" %} Working equipment, by contrast, is not covered by the daily flat rate. Use the category "[Office supplies (printer cartridges, paper, etc.)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024200-buerobedarf-druckerpatronen-papier-etc.md)" for it, for example. {% endhint %} ### Assignment in Immodio The daily flat rate is **personal** and concerns the owner's administrative activity. Select **Assignment → Owner**, therefore. With several properties in particular, the flat rate should therefore not be multiplied for each property separately. The statutory €6 applies per calendar day for the entire business and professional activity. Where several people actually work on the rental management themselves, the daily flat rate should be documented per person. It is therefore not sufficient that an apartment let jointly belongs to two owners, for example. What is decisive is **who actually worked in their home for the letting on which days**. The entry should therefore be assigned to the owner whose personal daily flat rate is being recorded. ### Do not enter here Do not use this category in particular for: * the actual pro rata costs of a study at home recognised for tax, * the annual flat rate for a study at home, where the separate study category is provided for it, * the rent of an external office, * office supplies, * computers and other working equipment, * office furniture, * private activities with no connection to your letting, * €6 more than once on the same day for different rental properties, * €6 more than once on the same day for different types of income, * days on which you did no work relating to the letting in your home at all. ### Which documents should you keep? For this category a comprehensible **record of the eligible calendar days** is particularly important. The following are useful, for example: * a calendar, * a simple Excel or note list, * the date, * a short description of the landlord activity, * an assignment to a property, where applicable, * supporting emails, statements or other documents where needed.