# Can I claim Homeoffice (Home Office Expenses) as a business expense in Austria?

**Yes, fully claimable.** 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.

Typical amount: €300/year maximum under daily rate; €500–€2,500/year for proportional room costs for self-employed with dedicated home office

## 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.

Source: https://www.bmf.gv.at/themen/steuern/arbeitnehmer-arbeitgeber/homeoffice.html

## Related expenses

- [Büromiete (Office Rent)](https://accounts-os.com/at/expenses/office-rent-at)
- [Geringwertige Wirtschaftsgüter / Anlagevermögen (Equipment and Fixed Assets)](https://accounts-os.com/at/expenses/equipment-at)
- [Fortbildung (Training and Professional Development)](https://accounts-os.com/at/expenses/training-at)