These business expenses can be deducted from the tax

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The taxable amount can be reduced through advertising costs, thus saving money. Which expenses can be deducted as business expenses.


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These are advertising expenses

Business expenses are all costs borne by the employee themselves, which have arisen through the exercise of the profession. The employee can state the expenses in the tax return in Appendix N and thereby reduce his taxable income. However, in order for an employee to be able to effectively deduct the new work laptop or the required specialist literature from tax, he must have paid a total of more than 1,000 euros in advertising expenses per year, as there is a so-called advertising expense allowance of 1,000 euros. The tax office automatically offsets this flat rate against the taxable amount and consequently reduces it. If an employee wishes to further reduce his tax burden with the help of income-related expenses, he must have income-related expenses that exceed this lump sum.

Work equipment and the way to work – that can be removed

The list of deductible income-related expenses is long. The advertising costs include first and foremost work equipment such as a PC or laptop, specialist literature, briefcases, tools or work clothing. In addition, the employee can have the distance to work credited; there is a lump sum per meter traveled, the so-called distance lump sum. This is 30 cents per kilometer traveled to work. Public transport tickets can also be submitted. If you travel long distances by train every day for work, you can alternatively have your Bahncard credited in full as advertising costs and deducted – which variant is ultimately more profitable, the flat-rate distance fee or the Bahncard, must be calculated individually for each individual.

Telephone calls from one’s own mobile phone can also be stated as advertising expenses, provided the employee does not pay for them. A maximum of 20 euros per month can be deducted for professional telephone calls.

How home office, business trips and training can be offset

The work in the home office cannot be deducted directly, but all investments, such as a study set up specifically for the home office, count as advertising costs. The condition for setting apart a study is that 90 percent of the room is actually only used for work. If this criterion is met, all costs incurred for this room such as electricity or the proportionate rent can be declared and deducted as income-related expenses.

The expenses incurred through business trips should also be noted and the associated receipts should be kept. Because all work-related trips and trips to seminars or trade fairs can be counted as advertising expenses. The business trip or the visit to the trade fair is divided into four cost categories: travel expenses, subsistence expenses, accommodation expenses and incidental travel expenses. Attendance of job-related advanced and advanced training courses can also be deducted from tax, and employees can also claim advanced training courses for a future profession. Seminars, conferences, meals and travel expenses can be stated in the tax return in Appendix N as business expenses.

The move to the new job

Anyone who demonstrably moves to another district or city due to their job can declare the relocation costs as income-related expenses. However, it must be possible to prove that the move was due to work. editorial team


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