Field help:
(2021)
Designation
Specify the name of the work-related items. Work-related items include computers, tools, typical workwear, professional literature, etc.
Many tax offices accept an allowance of 110 Euro for work equipment without proof. 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), 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.
With retroactive effect from 1 January 2021, there is a particularly advantageous new regulation for computers of all kinds and for software: the Federal Ministry of Finance states extremely generously that the normal service life is generally one year. This means that the acquisition costs of PCs and software can now always - regardless of the amount - be deducted in full as income-related expenses or business expenses in the year of acquisition (Federal Ministry of Finance (BMF) letter dated 26 February 2021, IV C 3-S 2190/21/10002:013).
