What work-related expenses can I claim in my tax return?
If you have never heard the term "income-related expenses" before, you might mistakenly think it refers to advertising costs. This is incorrect. Income-related expenses are costs incurred by an employee in connection with their employment. Work equipment, work clothing, union fees, and travel expenses are examples of the many types of income-related expenses.
The tax office grants every employee a flat rate for their total income-related expenses, the employee allowance. This amount is automatically credited and recognised by the tax office. Employees do not need to provide evidence for income-related expenses up to this amount. The current employee allowance is 1.230 Euro.
Income-related expenses as an employee (e.g. travel expenses and account management fees) can be entered in the "Employees > Income-related expenses" section at SteuerGo.
Travel expenses for commuting to work (commuter allowance)
The commuter allowance is 30 cents per one-way kilometre for the first 20 kilometres and 38 cents from the 21st kilometre (in 2021: 35 cents). The corresponding income-related expenses for commuting to work are calculated as follows: the one-way distance multiplied by the working days in the tax year, and then multiplied by the commuter allowance of 30 cents or 38 cents.
Work equipment
At most tax offices, you can claim costs for work equipment totalling 110 Euro without proof. If you have incurred higher expenses, you should be able to provide all receipts upon request from the tax office.
Professional associations
Professional associations are interest groups for a particular profession (e.g. trade unions, civil service associations, employers' associations) that represent the interests of their members in relation to their professional and business activities. The expenses can be claimed in full as income-related expenses.
Application costs
If you applied for a job last year, you incurred costs that you should declare in your tax return. If you cannot provide individual receipts for the expenses incurred, you may also claim application costs as a lump sum. The Cologne Tax Court considers 8.70 Euro for elaborate application folders and 2.70 Euro for simple application folders, such as those submitted online, per application to be reasonable (FG Köln Az: 7 K 932/03).
Travel expenses and additional meal allowances
Unlike commuting to work, every kilometre counts on a business trip (temporary employment, driving activity). The business trip allowance is staggered. The additional meal costs associated with a business trip can be deducted by the employee as income-related expenses at a precisely defined rate, the so-called meal allowance.
Double household
If your place of work is far from your home and you need to rent a second home as a result, this is considered a double household. Certain costs incurred as a result can be deducted from your taxes.
>>> Further information on individual income-related expenses can be found on our entry pages when you process your tax return! <<<
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