Field help:
(2018)
Amount
Enter the purchase price, repair or maintenance costs for the work-related items. Work-related items include computers, tools, typical work clothes, specialised literature, etc.
Many tax offices recognise a flat rate for work-related items without proof. However, there is no legal claim. As a rule, most tax offices recognise 103 Euro without proof. The Karlsruhe Regional Tax Office (Oberfinanzdirektion Karlsruhe) even accepts a flat-rate sum of 110 Euro in Baden-Württemberg. In Saxony, the tax offices are not supposed to recognise the flat rate at all.
When purchasing new work-related items, you can deduct not only the purchase price but also VAT, postage and packaging costs, as well as travel expenses (travels to the point of purchase and to inform yourself before purchasing). The costs for repairs and cleaning can also be claimed.
If the price does not exceed the limit of 800 Euro (until 2017: 410 Euro)(excluding VAT) or 952 Euro (until 2017: 487,90 Euro) (including 19% VAT), you can deduct your expenses in full in the year of purchase as income-related expenses. If the net acquisition costs exceed 800 Euro, you must distribute them over the years of usual service life.
