Field help:
(2020)
Designation
Enter the name of the work-related items. Work-related items may include computers, tools, typical work clothing, specialised literature, etc.
Many tax offices accept a flat-rate amount for work-related items for which no supporting documents are required. However, there is no legal entitlement and no uniform regulation. Baden-Württemberg officially accepts 110 Euro and in Saxony costs without receipts are not recognised. In all other federal states, 103 Euro should be recognised without proof.
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 (excluding VAT) or 952 Euro (incl. 19% VAT or 928 Euro incl. 16% 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.
