Enter here the non-deductible and thedeductible expenses for gifts.

Gifts to business associates: Gifts are deductible as business expenses, provided that the expenses per person and year do not exceed 35 euros. The amount of 35 euros applies to entrepreneurs subject to sales tax without sales tax, and to entrepreneurs not subject to sales tax (small entrepreneurs, doctors) including sales tax. Costs for labeling the gift as an advertising medium are included when determining the limit, but not shipping and packaging costs.

The 35-euro limit is not an allowance, but a free limit: So if the costs exceed the amount of 35 euros per person, they are not deductible in total as business expenses. These non-deductible amounts are also to be entered in this line.

List the non-deductible and the deductible hospitality costs here.

When it comes to hospitality expenses, the tax authorities distinguish between hospitality for "business" reasons and hospitality for "general company" reasons. This affects the degree to which the costs are recognised for tax purposes:

• A business occasion exists for entertaining people outside the company with whom business relationships already exist or with whom they are to be initiated. This also includes visitors to the company, as well as employees of affiliated companies and persons comparable with them i.e. specialist colleagues. The same applies to freelancers and sales representatives. Only 70 % of these hospitality costs are deductible and 30 % are non-deductible. Therefore, the costs must be divided accordingly and both amounts entered here.
• A general company occasion covers hospitality to entertain a company's own employees i.e. people working in-house at the company. "Company" occasions also apply to the expenses incurred by a beverage wholesaler for rounds of drinks paid for at its customers' restaurants/pubs and for customer drinks at breweries. In this case, the costs are 100 % deductible and must therefore be entered in full on the "Other fully deductible business expenses" page. According to the Federal Fiscal Court, the above-mentioned restriction on deductions for hospitality expenses does not apply if a coach driver stops at a service station restaurant and is catered for without charge for "bringing paying customers" (Federal Fiscal Court (BFH) judgement of 26.04.2018, X R 24/17)

SteuerGo: Expenditure for hot and cold beverages, biscuits etc. during company meetings are so-called "courtesies" and can be declared in full as business expenses, deductible on the page "Other fully deductible business expenses".

SteuerGo: The VAT included in the hospitality costs is fully deductible as business expenses and must also be entered under "VAT already paid on goods/services" on the "Other fully deductible business expenses" page.

Enter here the non-deductible and deductible expenses for your home office.

Expenses for a home office or working room may be deductible as business expenses, as follows

• in unlimited amount, if it represents the centre of your entire operating and professional occupation.
• up to 1.250 Euro if no other workplace is available for the operational or professional occupation.

A home office may also continue to be deductible in unlimited amounts as business expenses in the following cases:

• It is not a "domestic" home office: rooms that are not integrated into the domestic sphere and do not form a structural unit with the living area are not considered "domestic". Examples: Renting a home office in another house, additionally rented rooms in a multiple-family house on another floor than the private flat.
• It is not a "home office": rooms which are not typical of a home office in terms of equipment and function are not considered "home offices", even if they are situated in the household area. Examples: Workshop, storage room, exhibition room, salesroom, a recording studio with a composer, studio with a painter, lawyer's office, practice rooms of a language teacher, emergency practice of a doctor.
• The home office is open to extensive and permanent public traffic: In this case, the office is not a home office in terms of its function.
• There are other employees in the home office: In these cases, the room is not considered to be a home office by its nature.

If you have the personal and material requirements for the tax recognition of a domestic home office, enter all expenses for the home office here.

Enter here the non-deductible and deductible expenses for other deductible business expenses.

This includes, among other things:

• Entertainment expenses
• Penalties,
• Fines,
• Warning fines or
• Financial penalties.

Enter here the deductible meals allowances incurred in connection with external work, business trips or double household running for company-related reasons.

• Travel expenses to be indicated separately on the page "Vehicle costs and other travel expenses".
• Accommodation costs and additional travel expenses must be entered on the page "Other unlimited deductible business expenses".
• Travel expenses for employees are entered on the page "General operating expenses" under "Expenses for own personnel".

You can only deduct a flat-rate amount for additional meals expenses, not the actual costs. The amount of the flat rates depends on the duration of your absence from your home and company. The meal allowance for business trips within Germany with an absence duration of

For business trips abroad, you can deduct the country-specific meal allowances.

If an external work assignment begins on one day and ends on the following day after more than 8 hours without overnight accommodation, a meals allowance of 12 Euro is granted for the day with the prevailing absence (sect. 9 para. 4a no. 3 of the Income Tax Act (EStG)).

The total of non-deductible and deductible operating expenses and business tax is transferred to the overview page "business expenses" to determine the sum of business expenses.