Can I Claim Homeoffice (Home Office Expenses) as a Business Expense in Austria?
Since Austria's 2021 Homeoffice reform, employees can claim €3/day up to €300/year tax-free. For GmbH directors and self-employed, proportional room costs or the €3/day standard apply. Employers can pay €3/day to remote workers tax-free.
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What Finanzamt Österreich / BMF says
§26 Z 9 EStG (employee exemption); §4 Abs 4 EStG (business expenses for self-employed). BMF information letter re Homeoffice reform 2021.
When you can claim
- Employee or GmbH director working from home — up to €300/year (100 home office days × €3) claimable without documentation as a Werbungskosten deduction
- Employer reimburses €3/day tax-free — no Lohnsteuer or ASVG on this allowance up to €300/year
- Self-employed person with a dedicated home office room — proportional rent, electricity, broadband, and heating based on room area as a percentage of total apartment area
- Home office equipment (desk, chair, monitor) purchased for home office — deductible as Arbeitsmittel under §16 EStG
- Broadband subscription proportionally allocated to business use
When you cannot claim
- General living costs (rent/mortgage for the whole apartment unless a dedicated separate room is used)
- The daily allowance is capped at 100 days per year (€300) — additional home office days above 100 have no further deduction
- Home office costs are not deductible when the employer provides a fully equipped workplace and the employee chooses to work from home voluntarily
Good to know
Pro tip: Austrian employers can make the Homeoffice-Pauschale payment directly on the payslip as a tax-free allowance — saving both employer ASVG and employee income tax on €300/year. This is simpler than the employee claiming it on their tax return.
Important: The €3/day Homeoffice-Pauschale applies per day actually worked at home. If an employee also receives other workplace-related allowances (Pendlerpauschale), the interaction must be checked — you cannot claim commuting costs on days worked from home.
Stop guessing what you can claim in Austria
AccountsOS automatically categorises expenses with Finanzamt Österreich / BMF-aware rules and tells you exactly what is claimable.
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