SteuerGo FAQs

What costs can I deduct?

When purchasing new work-related items, you can deduct not only the pure purchase costs but also the following expenses:

• VAT,
• postage and packaging costs, and
• travel expenses (trips to purchase and to gather information before purchasing).

Immediate depreciation: If the purchase costs do not exceed the limit of 800 Euro (excluding VAT) or 952 Euro (including 19% VAT), you can deduct your expenses in full as business expenses in the year of purchase.

Depreciation for wear and tear (AfA): If the purchase costs exceed 800 Euro (excluding VAT) or 952 Euro (including 19% VAT), you must spread the costs over the expected useful life. You can then only claim the annual depreciation (AfA) as business expenses. Please note that you must specify the depreciation to the exact month in the year of purchase. The delivery date is decisive.

Examples of periods over which a work-related item is depreciated:

• Office furniture: 13 years
• Typewriter: 9 years
• Telephone system: 8 years
• Fax machines: 6 years
• Car: 6 years
• Shredder: 8 years

The depreciation period is set out in the so-called AfA tables of the Federal Ministry of Finance.

If you purchase several items, the 800 Euro limit applies to each item individually if it can be used independently.

If you cannot provide proof for the purchase of certain work-related items, you can hope for the non-objection limit of 110 Euro. Up to this amount, the tax office generally waives the requirement to provide receipts. In this case, however, you should still specify the work-related items with the purchase prices. However, you have no legal entitlement to this!

Incidentally, you can not only deduct work-related items that you have purchased new from tax. You can also claim the purchase of used items as business expenses. However, you must also provide proof of purchase here, especially if you bought the item from a private individual, a receipt is sufficient as proof. The 800 Euro limit also applies to the purchase of used items.

You can also deduct items that have been given to you as a gift or inherited if you use them for work purposes. From this point on, you can deduct the amount that the donor or testator could have deducted if they had used the item for work purposes. The decisive factor is the residual value of the item at the time of work-related use.

Current: Since 1 January 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 useful life is generally one year.

This means: The purchase costs of computers and software can now always be deducted in full as business expenses or operating costs in the year of purchase, regardless of the amount (BMF letter of 26 February 2021, IV C 3-S 2190/21/10002:013).