Work and Study Materials

Work and study materials can be deducted as business expenses in the German income tax return, provided they are related to your profession and contribute to the acquisition, safeguarding, or maintenance of income (or are study-related). Here are the key details:

What are Work/Study Materials?

Work materials include all devices, tools, and equipment used for professional purposes, such as computers, smartphones, specialized literature, office furniture, or tools.

Study materials refer to expenses for education and training within a degree program or professional development, such as laptops, specialized literature, software, or other costs relevant to studies.

Requirements for Deductibility:

• Professional Relevance
• • Work or study materials must be directly related to earning income. They should be essential for your current occupation or intended professional advancement.
    
    
• Documentation of Expenses
  • It is crucial to retain receipts and invoices to substantiate expenses in case the tax authorities require verification. This includes receipts, invoices, or payment receipts.

How to Declare Work/Study Materials?
Expenses for work and study materials are entered in the section designated for "Work/Study Materials."

You have the option to either use the flat-rate allowance of 110 euros or list all relevant expenses individually. This is particularly beneficial if your expenses exceed the 110 euros flat-rate allowance.

Important Notes

• Ensure that work or study materials are used exclusively for professional purposes and not for personal use.
• Costs for purely private expenses cannot be deducted.
• For electronic devices, only those essential for study purposes can be deducted, such as PC/laptop, software, printer, mobile phone, and tablet. You can also declare devices purchased earlier. If you see a lower amount in your tax return later, it reflects the depreciation over the years/months of usage. The acquisition cost should generally be the total amount, including the sum of all installments for installment payments.

Depreciation for Wear and Tear (AfA)

If the acquisition costs exceed 952 euros, our tool automatically calculates the depreciation amount. Devices purchased earlier can also be declared, allowing any remaining depreciation amounts in the year of the tax return to be considered as business expenses.

For a mobile phone, if the amount exceeds 952 euros, the purchase can be up to 5 years ago, and for other devices like computers, software, printers, and tablets, up to a maximum of 3 years.

Currently, our system does not transfer depreciation amounts to future years. Therefore, devices must be declared for the entire depreciation period in each year's tax return for them to be reflected accurately.