Work supplies can be deducted from your taxes:
- you can either list various office materials and professional literature individually or simply claim the standard deduction of 110 EUR;
- in the case of electronic devices, only the ones used for a study course can be deducted, e.g., a PC or laptop, software, printer, mobile phone, and tablet. You can also declare devices, which you have acquired earlier. If you notice a smaller sum appear in your tax return later, this is the adjusted price for the months or years of use of the respective device. As a purchasing price, you should always give the full price of the device, e.g., in case you leased it, sum up all monthly payments.
In principle, standard deductions can be claimed in full without further proof. All professional expenses and special expenditures, which exceed the standard deduction ceiling, must be justified with appropriate receipts in case the tax and revenue office requests them.
Depreciation for wear and tear
If the value of a device exceeds 487,90 EUR at 19% VAT, the tax-deductible amount is calculated automatically by our tool. Here you can also enter devices, which you acquired at an earlier point in time. This way you can still claim a portion of the deduction as a work-related expense for the year of your tax return.
For a mobile phone, a purchase in excess of 487,90 EUR made up to 5 years in the past is still valid; for all other devices, such as computers, software, printers, or tablets, the threshold is 3 years.
Currently our system does not carry over depreciation amounts into future years. Therefore, devices need to be declared throughout their depreciation time period in order to appear in the tax return.