Overview

• Taxpayers must submit 2024 returns by July 31, 2025, with a filing extension to April 30, 2026, available for those using tax advisors or income tax assistance associations.
• Individuals working from home can claim a flat-rate home office allowance of 6 EUR per day to cover expenses such as heating, electricity and rent.
• Costs for a dedicated home office room and related work equipment remain fully deductible provided the space is used exclusively for professional purposes and properly documented.
• Telephone and internet expenses can be deducted either at a flat rate of 20 percent (up to 240 EUR annually) or by submitting detailed usage records for higher claims.
• Pensioners with total income above the 12,096 EUR tax-free allowance benefit from electronically sent pension data and can use the simplified ELSTER portal for streamlined filing.