SteuerGo FAQs

(2022) What work-related items can I deduct?

As work-related items, you can deduct objects from tax that you use almost exclusively for professional purposes or, if you are self-employed, for business purposes. You can claim the costs as income-related expenses or business expenses. Not all work-related items are always recognised by the tax office. The more specialised an item is, the higher the chance it will be recognised.

Whether you can deduct an item from tax depends on your profession and the item itself. The condition that you use an item almost exclusively for professional purposes is met if you use it for at least 90% for professional purposes. In this case, you can deduct the item in full as income-related expenses.

Until 2009, the all-or-nothing principle generally applied: either the costs were fully recognised or not at all. It was not permissible to allocate costs according to their use for professional purposes - e.g. 70%. However, the Federal Fiscal Court overturned the prohibition on allocation and deduction under § 12 No. 1 EStG in September 2009. The Grand Senate of the BFH came to the conclusion, after closer examination, that it had been mistaken for about 30 years and that the prohibition on allocation and deduction could not be derived from the law (§ 12 No. 1 EStG).

This means that today, in many cases, cost allocation of expenses is possible, which was previously refused with this - incorrect - argument. Costs can be allocated according to objective criteria if the professional usage shares are established and are not of minor importance (BFH ruling of 21.9.2009, GrS 1/06, BStBl. 2010 II p. 672).

The following items (examples) can be deducted as income-related expenses depending on the occupational group:

• Typical work clothing
• Computer and software
• Specialist literature (trade magazine, trade magazines, professional journal, professional journals)
• Desk and office chair
• Filing cabinet
• Briefcase
• Photocopier
• Calculator
• Tools
• Telephone, fax, mobile phone costs
• Office supplies (stationery, pens, paper, files, etc.)

If you pay no more than 800 Euro (net) or 952 Euro (incl. 19% VAT) for a work-related item, you can deduct the entire cost in the year of payment as income-related expenses. However, the item must be independently usable. This is not the case, for example, with a monitor, printer, or scanner. These can only be used together with a computer. If you spend more on an item, you must spread the costs over the expected useful life.

 

Current: Since 1.1.2021, there has been a particularly advantageous new regulation for all types of computers and software: The Federal Ministry of Finance has very generously stipulated that the normal business use is generally one year. This means that the purchase costs of computers and software can now always be fully deducted as income-related expenses or business expenses in the year of purchase, regardless of the amount (BMF letter of 26.2.2021, IV C 3-S 2190/21/10002:013).