What is the home office allowance and work equipment entitlement in Austria?

In Austria, there are specific regulations regarding home office allowances and the provision of work equipment. Employers and employees should be aware of these guidelines to ensure compliance and proper reimbursement.


Home Office Allowance

Employees working from home can benefit from one of the following options:

  1. Home Office Set-Up Allowance:

    • Amount: Up to EUR 300 per year.
    • Tax Exemption: This allowance is exempt from taxes under the Austrian tax regulations for home office expenses ("Steuerliche Home-Office Regelungen").

  2. Home Office Costs as Business Expenses:

    • Amount: Up to EUR 300 per year.
    • Tax Exemption: Reimbursement is possible upon presentation of valid proofs (receipts or invoices) for home office-related expenses. This amount is also exempt from taxes.


Work Equipment

For work equipment, the following guidelines apply:

  • Employer-Provided Equipment: Employers are required to provide a list of work equipment necessary for employees to perform their duties effectively.

  • Employee-Provided Equipment:

    • If employees use their own equipment for work purposes, they are entitled to reimbursement for maintenance costs.
    • Reimbursement: Employees must present proof of maintenance expenses to receive reimbursement.


These provisions ensure that employees have the necessary resources to work effectively from home while providing a framework for financial support related to home office setup and equipment maintenance.

Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article