How much can I deduct as a flat rate for job application costs?
However, tax officials are often somewhat more lenient regarding the proof requirement for job application costs. Many tax offices also accept a flat rate. However, you are not entitled to such a flat rate. If you wish to apply a flat rate per application, it depends on the understanding of the respective clerk.
For higher application costs, you will not be able to avoid providing proof, as the so-called non-detection limit is usually exceeded.
If you cannot provide evidence for the individual items, you should estimate them. The Cologne Tax Court considers the following amounts to be reasonable (FG Cologne of 7.7.2004, 7 K 932/03):
- for an application with an application folder 9.00 Euro,
- for an application without an application folder 2.50 Euro (e.g. for email applications, short and speculative applications).
Some tax offices also consider 10 Euro to 15 Euro per application to be credible if the applications are proven, e.g. through interim or rejection notices or other correspondence with the relevant employers.
For interviews, travel expenses can be claimed according to business travel principles, i.e. travel costs in the actual amount, additional meal expenses, if applicable, accommodation costs and incidental travel expenses. Reimbursements must of course be deducted from the expenses claimed. This also applies to subsidies from the employment office.
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