Enter the actual amount paid including VAT. It must be proven with a document (e.g. invoice, receipt). For mixed use (professional and private), please enter only the professional portion.
Example: Partial use
Description: Smartphone Samsung Galaxy S22, new price 800 Euro, 80% used for work
Amount: 640 Euro
Immediate depreciation:
Work equipment up to 800 Euro net (952 Euro gross at 19% VAT) can be fully deducted immediately.
For computers and software, full immediate depreciation has been applicable since 01.01.2021, even for acquisition costs over 800 Euro (BMF letter dated 26.2.2021).
Depreciation over several years (monthly)
Work equipment over 800 Euro net must be depreciated over the period of use (see BMF depreciation table).
Example:Depreciation over several years
On 15 July 2024, a Leica RTC360 precision laser measuring device was purchased for 2.380 Euro for professional use (surveying technology). The useful life is 3 years (according to the BMF depreciation table). The monthly depreciation is 66.11 Euro (= 2.380 Euro ÷ 36 months).
Description: Leica RTC360 precision laser measuring device, new price 2.380 Euro, used for work
Amount: 396.66 Euro
Year
Depreciation
2024
396.66 Euro
2025
793.32 Euro
2026
793.32 Euro
2027
396.70 Euro
Total
2.380,00 Euro
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