Can I freely choose my office/home office split?

For tax purposes, yes — you report your actual office and home office days. But the numbers must be realistic and match your work arrangements. The Finanzamt may request proof for unusual splits.

What does the Finanzamt accept as proof?

Calendar entries, time tracking records, a home office agreement with your employer, or a simple daily log. An app like Restio that automatically tracks home office days is also accepted.

What changes in 2026 for the commuter allowance?

From 2026, a uniform rate of €0.38/km applies from the very first kilometre (previously: €0.30/km for the first 20 km). This makes the commuter allowance significantly more attractive for shorter commutes.

What if my employer doesn't allow home office?

Then you can only claim the commuter allowance for your actual office days. The home office deduction requires that you predominantly work from home — your employer doesn't need to formally approve it, but you must actually do it.

Does Kurzarbeit count as a home office day?

No. On Kurzarbeit days without work, neither the commuter allowance nor the home office deduction applies. Only if you actually work from home on a Kurzarbeit day does the home office deduction apply.

Commute vs. Home Office Germany: Find Your Optimal Split

The Dilemma: Office or Home Office?

Since the pandemic, millions of employees in Germany work flexibly — some days at the office, some at home. For taxes, this means: office days qualify for the Pendlerpauschale (commuter allowance), while home office days qualify for the Homeoffice-Pauschale (home office flat rate). But which split gives you the highest deductions?

Most employees choose their split based on convenience — not tax advantage. Yet the right split can make a difference of hundreds of euros.

In short: The optimal split depends on your commute distance. Under 16 km, a home office day (€6) is worth more than an office day. From 16 km, the commuter allowance wins. From 2026 with a uniform €0.38/km, the break-even point shifts: office days become more valuable from just ~16 km one-way.

The Two Deductions Compared

Pendlerpauschale (Commuter Allowance) — Office Days

From 2026: €0.38/km from the first kilometre
One-way distance only
No cap for car commuters

Homeoffice-Pauschale (Home Office Flat Rate) — Home Days

€6 per day
Maximum: 210 days = €1,260/year
No dedicated room needed
You must work predominantly from home (>50% of the workday)

The Break-Even Point

At which distance does an office day beat a home office day?

From 2026 (€0.38/km): €6 ÷ €0.38 = 15.8 km → From 16 km, the office day is worth more.

Example: 25 km Commute, 5 Splits Compared

Assumptions: 220 working days/year, 25 km one-way, 2026 rates (€0.38/km).

Office day value: 25 × €0.38 = €9.50/day Home office day value: €6.00/day

Split (Office/HO per week)	Office Days	HO Days	Commuter Allowance	HO Deduction	Total
5/0 (office only)	220	0	€2,090	€0	€2,090
4/1	176	44	€1,672	€264	€1,936
3/2	132	88	€1,254	€528	€1,782
2/3	88	132	€836	€792	€1,628
1/4	44	176	€418	€1,056	€1,474

Result: At 25 km, each office day is worth €3.50 more than a home office day. Purely for tax purposes, 5/0 (all office) is optimal — but of course, this needs to fit your actual work life.

Short Commute? (10 km)

Office day value: 10 × €0.38 = €3.80 — less than the €6 home office rate!

Split	Office	HO	Commuter	HO Deduction	Total
5/0	220	0	€836	€0	€836
3/2	132	88	€502	€528	€1,030
1/4	44	176	€167	€1,056	€1,223
0/5	0	210	€0	€1,260	€1,260

Result: At 10 km, maximum home office is significantly better for taxes.

Calculate Automatically

Every distance and split produces a different result. Use our free Commute vs. Home Office Optimizer — it compares all splits and shows you the optimal allocation.

Important Rules

Not Both on the Same Day

You cannot claim the commuter allowance and the home office deduction for the same day. It’s either office or home office — per day.

Werbungskosten Lump Sum

Your total Werbungskosten (income-related expenses) — commuter allowance + home office + work equipment + other — only provide a tax benefit when they exceed the €1,230 lump sum. With short commutes and few home office days, you might not reach this threshold.

Legal Basis

Commuter allowance: § 9 Abs. 1 Nr. 4 EStG
Home office flat rate: § 4 Abs. 5 Satz 1 Nr. 6c EStG

Common Mistakes

Not calculating the optimal split — Most people choose 3/2 or 2/3 out of habit without checking the tax impact.
Missing the 2026 change — With €0.38/km from km 1, the break-even shifts significantly. If home office was optimal for you in 2025, office days might be better in 2026.
Not documenting home office days — Keep a simple log. Without proof, the Finanzamt can reject the home office deduction.
Forgetting the 210-day cap — More than 210 home office days don’t increase the deduction.

How Restio Helps

Finding the optimal split is step one — documenting it throughout the year is step two. Restio supports both:

Automatic day tracking — Restio counts your office and home office days and reminds you of the 210-day limit
Werbungskosten threshold — the Financial Guardian shows you in real-time whether you’re above the €1,230 lump sum
AI optimisation — the tax expert calculates which split yields the most at your distance

Try Restio free for 14 days and find your optimal split.

Conclusion

The optimal office/home split depends primarily on your commute distance. From 2026, an office day is worth more than a home office day starting at 16 km. At 25 km, each office day brings €3.50 more. For shorter commutes (under 16 km), maximum home office is better for taxes. Run your specific case — the differences add up to several hundred euros over a year.