SteuerGo FAQs

(2023) How is the percentage of business use for telecommunications costs calculated?

Do you use your private telephone for business or professional calls? If so, the costs can be deducted as business expenses based on the percentage of professional use.

There are two ways to determine the percentage of professional use:

1. Flat-rate billing

Without having to provide complicated proof of the business or professional share of your telecommunications costs, you can claim a certain flat-rate amount of your monthly bill as business expenses: 20% of the monthly bill amount is deductible, up to a maximum of 20 Euro per month.

There are two methods for this flat-rate billing:

• Either you apply the actual bill amounts for all months of the year. However, lower amounts than 20 Euro in some months cannot be offset against higher amounts in other months. The disadvantage is that you must submit all bills to the tax office.

• Or you calculate an average amount from the bill amounts for a representative period of three consecutive months and use this for the whole year. This method is recommended if your phone bills are significantly higher in a three-month period than in other months.

2. Individual proof

If your business-related telephone costs exceed the 20% flat rate, individual proof is advisable. For this, you must provide detailed proof of the proportion of professionally incurred expenses for a representative period of three months and can then use this professional share for the whole year. The tax office requires this proof anew each year.

• The three-month period must consist of consecutive months. You will certainly choose the months in which you make particularly many professional calls. To prove the total costs, you must submit all bills for the year to the tax office.

• You determine the professional share as follows: Add up the connection charges for professional calls and internet use in the three-month period on one hand, and the total connection charges in the three months on the other. Compare the two amounts. The result is the professional share.

• Therefore, keep the itemised call records from your telephone company and mark the professional calls. You should also note the name of the person you spoke to and the reason for the call to prove the professional purpose of the call to the tax office if necessary. The same applies to professionally incurred internet costs.

Purchase costs for telephone equipment, answering machines, fax machines up to 800 Euro net can be fully depreciated in the year of purchase.