SteuerGo FAQs

(2023) Can I claim wear and tear on "normal" clothing for tax purposes?

Expenses for "normal" clothing are not deductible as income-related expenses if this clothing is subject to normal dirt and wear during work.

However, if the dirt, damage, or premature wear is due to a specific professional or business incident, the costs for cleaning, repair, or replacement are deductible as income-related expenses (BFH ruling of 24.7.1981, BStBl. 1981 II p. 781; FG Thuringia of 4.11.1999, EFG 2000 p. 211).

When replacing an item of clothing, the residual value of the damaged item is deductible.