Field help: (2024) Income-related expenses This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): Income-related expenses Enter all expenses directly related to the payment, e.g. For renting or lending movable items: Cleaning costs (e.g. motorhome, tools) Repair and maintenance costs Proportionate insurance costs Depreciation costs (if applicable, as pro rata depreciation) Transport or delivery costs (e.g. trailer, fuel) Advertisement or platform fees For brokerage activities or commissions: Travel expenses (e.g. to customer meetings, 0,30 €/km) Telephone and internet costs (proportionate, if verifiable) Office supplies or printouts (e.g. flyers, contracts) Fees for brokerage or comparison portals For one-off or occasional services: Travel expenses to the place of work (round trip) Material costs (e.g. cleaning agents, tools, catering at events) Clothing or equipment (e.g. musician's equipment, protective gear – if directly related to the job) Accident or liability insurance, if applicable (proportionate for the activity) General costs: Tax consultancy fees related to the declaration of this income Bank charges for payments or account management (if verifiably attributable)