Field help:
(2019)
Designation
Specify the name of the work-related items. Work-related items include computers, tools, typical workwear, technical literature etc.
Many tax offices accept an allowance of 110 Euro for work equipment without proof. However, there is no legal claim.
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.
