Is there a home office flat rate?

With Corona it meant for some: off to the home office! For many this is still a reality, or is it again. In your own study or on the sofa at home, sometimes also at the kitchen table: private rooms are now also used for work. Can proportional costs for rent or ancillary costs be offset against tax as income-related expenses? In reality, only very few meet the strict requirements. But the government seems increasingly likely to be accommodating. Most recently, the CSU also planned to include a home office flat rate of 600 euros annually in its strategy paper in the Bundestag. At the Federal Council meeting on October 9, 2020 on the 2020 Annual Tax Act, the Federal Council asked the Federal Government to take a position on the subject of home office.