Rest of months * 1/36 of cost – tax return for forth year Number of months of ownership in first year * 1/36 of cost – in the tax return for first yearġ2 * 1/36 of cost – tax return for second yearġ2 * 1/36 of cost – tax return for third year That is, in fact, the write-off will take four years: You must divide the cost by 36 (12 months * 3 years) and multiply the number of months of ownership by that amount. For example, you bought a computer in August. The month of purchase is also taken into account. The cost of a computer + components and software exceeds 800 euros, then it is written off within three years. The line will look like this: “Computer (name) und Komponenten (name), 50% berufliche Anteil” and half of its cost.Ĭase 2. If it is impossible to prove the percentage of use for work, then write 50 percents. From 50 to 100 percent – you must have a work register for it, there you write how long you work. If the computer is used purely for work, then it will be 100 percent. You must also indicate the percentage of use for the job. The computer + accessories + software purchased with it – are together in one check and cost less than 800 euros netto (950 euro brutto). If end amount will be more than 1000 euros, then it makes sense.īut one should consider that expensive devices for work (more than 800 euros netto) will be written off within several years.įAQ How to write off the cost of a computer? These rules apply to purchases made until 2021.Ĭase 1. You can save energy and not specify them. Therefore if the value of these devices, together with other Werbungskosten amounts, does not exceed 1000 euros – they will not be taken into account anyway. You receive this sum in any cases, if your Werbungskosten are less as 1000 euros. Here you have to know, that there is a flat rate (pauschal) sum of Werbungskosten – 1000 euros. All these devices should be used precisely for work. Lines 42-43 indicate the cost of devices acquired for work: a computer, work clothes (meaning, of course, not jeans and not a suit for meetings), tools, office supplies, professional books. Line 41 – contributions to the labor union. Declarations are considered from the point of view of an ordinary user: a family with children and one working person of average income. Let me remind you that I am not a professional tax consultant. Introduction in thema “German tax return” – here Home » Expat's life » Finance and bureaucracy » German taxĪll I can return from tax: A-D, E-H, I-N, P-W, Außergewöhnliche Belastungen In the first part we write off way to the work.īeginning with Anlage N and costs of way to work
Second part of Anlage N of tax return in Germany is working expenses (Werbungskosten) – work clothers, books, home office, tax consultant, search for new work, etc.
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