You must work in a home office? Then you can save a lot of taxes

In the income tax Declaration can specify employees in the professional use of private devices with different costs, such as the Federal Association for informa

You must work in a home office? Then you can save a lot of taxes

In the income tax Declaration can specify employees in the professional use of private devices with different costs, such as the Federal Association for information economy, telecommunications and new media (Bitkom) explained. So the tax

  • equipment-at cost
  • monthly costs for telephone and Internet usage

prerequisite accept, however, is that the service usage share at least ten percent.

this Is the case, can IT help expenses, advertising costs, not to exceed fee in the amount of 1000 Euro. Thus, workers can increase their tax refund.

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So go ahead

Here are some notes on the conditions under which the cost of information technology (IT) costs as advertising credit. Important to know: workers have their income tax return for the year 2019 to 31. July 2020 tax office review.

Hardware such as Smartphone, Notebook, printer,

Who can private IT managed to use devices a minimum of 90 percent for a living, the cost of the full amount of tax-deductible.

At a lower level of use, the employee must cost his total in professional and private use shares to divide. This division he has to prove in the case of Demands of the tax office. to provide

the evidence, the employee has several options: he Either submits a written confirmation from the employer or he logged three months of usage of the device. Content check: The gross-to-net calculator 2020, much net is left for them by the gross

a proof Is not possible, the jurisdiction of a distribution of 50 to 50 in professional/private. A cost of 800 euros, after deduction of value added tax, the employee may make in the year of purchase fully claimed.

In the case of more expensive equipment must be depreciated over years

Is exceeded the 800 Euro threshold, needs to be amortised, the net purchase price together with the VAT paid over a number of years.

This limit applies to Hardware, such as PC, Notebook, and Tablet. In addition, associated peripheral devices, such as printer, Monitor, or mouse can be included.

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For these devices is assumed to be an ordinary useful life of three years. In the case of Smartphones, it is five and faxes for six years.

note: If an accessory is broken or a repair is necessary, can be deducted from the replacement cost immediately – however, according to the professional use share of the associated device.

the same applies to the cost of consumables, such as Toner, ink and paper. Here, too, the proportion of private use is expected to.


The tax assessment of professionally used Software is based on the principles of the corresponding devices. As the normal useful life of application software, such as text, programs three years to be adopted. Depreciation is based on the 800-Euro also applies to the value of the limit.

Internet, and phone charges

taxpayers can also do professional phone and Internet costs as a business expense. This applies to basic charges, and connection fees.

Without proof the tax office recognizes 20 percent of the expenses, not exceeding, however, 20 Euro per month a lump sum as advertising costs. Who wants to sell higher expenses, should at least log three months of professional use.

tip: In this case, the business use is broad: The Federal Finance court (BFH), the highest German financial court recognizes, under certain circumstances, even cost of private phone calls to the family deductible. This is the case, if a control person is separated tiger from professional reasons, for longer than a week from his family.

telephone charges can easily be by means of the single connection proof of incoming and outgoing calls show. Access to the Internet with flat rate, no proof is possible. Therefore, the law transfers the principles for the distribution of Hardware and adopts in the absence of other clues, a distribution of 50 to 50 in the private/professional.


expenses of an employee for Computer courses and Software training for the tax authorities to recognize the full amount as an advertising expense. A prerequisite is that a PC is a course with the professional activity in the context and the knowledge acquired will be used in the profession.

The need to demonstrate to the course participants. Succeed easily with a certificate of attendance for the course.

better Still, a Declaration of the employer, the power of the professional on the occasion of the training significantly.

tip: in addition to the course fees employee costs travel costs to the course location (0,30 Euro per km for journeys by private car, or expenses for public transport), Accommodation and additional expenses for meals assert.

home office

Under certain circumstances, may deduct an Employee, these costs as advertising costs. But this is only if he has in the home, a separate work room and in addition, no further work – for example, because the employer was closed due to the Corona-crisis in the office.

This applies, for example, for a proportionate share of the costs for cleaning, energy, waste, insurance and property tax as well as depreciation for a Desk and Desk chair. Here, too, the following applies: Only the usage share for professional purposes may be claimed.

1000 Euro note

The collection of work-related costs for IT and training only makes sense if the total in the year 2019 incurred work-related costs, including travel costs, 1000 Euro is exceeded. The simple reason for that: advertising costs up to 1000 euros to recognize the tax package as a tax-reducing effect.

Private use of the IT of the employer

In cases where the employee does not own devices for work purposes, but by the employer provided IT equipment for private uses, there are no tax problems. The benefits of the employee from such use, neither the income nor the value-added tax. This also applies to Software and Apps for mobile devices.

A tax Declaration worth it

reimbursement, eligible employees receive an average of 1027 Euro from the Treasury, such as Bitkom, emphasized with reference to Figures of the Federal Statistical office.

However, time is of the essence: the deadline for The submission of the income Declaration tax to the 31. July from.

As always in German tax law there are exceptions: Who Declaration of a tax consultant or income tax his income tax help the Association customize, has, to, and including, 28. February 2021 Time.

Who is detained, without fault of their own – for example, the Corona-consequences of the crisis – a timely submission of the tax return may request an extension of the deadline. An informal Letter is sufficient to the IRS, such as Paragraph 109 AO (tax code) is running. Your tax return in 30 minutes

Using the PDF-guide the annoying tax return succeed in you in just 30 minutes. Plus: tips and Tricks for the tax savings, as well as a great accountant Test.

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Updated Date: 19 July 2020, 05:27

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