Field help:
(2022)
Designation
Specify which application costs you have incurred.
You can then deduct all expenses incurred in connection with the job application process. These include for example the cost of:
- Costs for passport photos
- Photocopies
- Filing folders, sheet protectors
- Postage
- Official certifications
- Writing paper, envelopes
- Books or computer programmes on the subject of application and presentation
- Travel expenses to the place of the job interview
- Job advertisements
- Weekend editions of national daily newspapers, which are known for a large job market, such as the Frankfurter Allgemeine Zeitung (FAZ) or the Süddeutsche Zeitung
Tax officials are often a little more generous with application costs when it comes to the proof requirement. Many tax offices also accept a flat-rate sum. However, you are not entitled to such a flat rate.
- A flat rate of 9,00 Euro per application portfolio
- A flat rate of 2,50 Euro per a simple application folder (e.g. for online applications)
For these amounts, you can refer to the tax court of Cologne (judgment of 07.07.2004, 7 K 932/03).
