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Payroll

Home-working allowance

Employers may give employees a flat-rate home-working allowance of €2.35 per day tax-free for each day they work from home (2024). The allowance covers part of extra home costs such as energy and use of the home workspace. You cannot combine the travel allowance and the home-working allowance on the same day. As a freelancer, claiming home office costs as a deduction follows different, stricter rules.

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