SteuerGo FAQs

How can I claim a computer as a tax deduction?

If you use your home computer for both private and professional purposes, you can claim a portion of the costs as business expenses for tax purposes. The ten per cent rule does not apply to computers, which states that an item is only recognised as a work-related item if it is used at least 90 per cent for work purposes. The amount you can deduct for the computer depends on the actual usage time for professional and private purposes.

You use your computer for six hours a week for work and four hours for private purposes. Then 60 per cent of the expenses for your computer and peripherals are deductible.

If you can credibly demonstrate that the PC is used almost exclusively for work (at least 90 per cent), you can even claim the full costs. If proof is difficult or impossible, the proportion of professional use is estimated at 50 per cent, meaning you can deduct half of the costs. A computer is used privately if you handle your private correspondence, do online banking, or play games on it. Examples of professional use of a computer include completing work tasks at home (including research tasks), acquiring necessary basic IT knowledge, training, or creating job applications.

For the initial purchase, you must combine all computer components required for the operation of the PC and depreciate them together over the usage period if the purchase costs exceed the limit of 800 Euro (excluding VAT) or 952 Euro (including 19 per cent VAT). Computer, monitor, keyboard, and mouse constitute a single, independently usable asset "computer". The depreciation period for computers, notebooks, and peripherals is three years. An exception is made for devices that can also be used independently, such as all-in-one devices that are simultaneously printers, faxes, copiers, and scanners. If the purchase price is below the 800 Euro limit, you can deduct the entire cost immediately.

Work-related application programs and system software with purchase costs of up to 800 Euro (excluding VAT) can be fully deducted as business expenses immediately. If a program is more expensive, you must spread the purchase costs over the years of expected use, i.e., "depreciate" them. The usage and depreciation period is three years. Pay particular attention when purchasing work-related software that it can also be deducted as business expenses even if the computer is not recognised. If you purchase additional computer components at a later date, you must add the costs to the remaining value of the PC and spread the sum over the remaining useful life. If your computer has already been depreciated, you should fully deduct the costs if the purchase price does not exceed 800 Euro net. Otherwise, you can also depreciate the devices or software separately. If you replace existing components with new ones, you can deduct the purchase costs as maintenance expenses in full and regardless of the purchase price in the year of purchase.

In addition to computers, software, and peripherals, expenses for computer accessories such as printer paper, toner cartridges, printer cartridges, CD/DVD blanks, USB sticks, cables, or batteries are also deductible.

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

 

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