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From 2023, employees working from home can count more days and a higher value per day. A maximum amount of €1,260.00 per year is now possible, which corresponds to 210 days at €6.00 each. In the past, the daily rate was just €5.00 for a maximum of 120 days.
Any employee who works in the home office can claim the flat rate, a study does not have to be available for this. Even if the employee has an office in the company, the lump sum can be claimed if he actually works from home.