Business expenses include all costs incurred in direct connection with your professional activity. You can claim these costs for tax purposes, provided they have not already been reimbursed tax-free by your employer.
These include, among others:
Travel expenses to work (commuting allowance)
Professional association (e.g. union fees)
Work equipment
Home office
Training costs
Application costs
Relocation costs
Double household management
Travel expenses for off-site work
Account management fees
Tax consultancy costs
Important
If you do not claim the business expenses individually, the tax office - and also SteuerGo - will automatically apply a flat rate of 1.230 Euro. If the claimed costs are below the flat rate, the flat rate will also be applied.
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