As an ordinary employee, you often don't even think about what is tax-deductible as income-related expenses.
What is called income-related expenses in tax law includes, for the ordinary employee, expenses that you have for the optimal performance of your job (professional expenses).
The Ministry of Finance gives the following examples:
Job search advertisements (Collect receipt in tax app)
Work clothes (Collect receipt in tax app)
Work equipment (Collect receipt in tax app)
Study (Collect receipt in tax app)
Training costs (Collect receipt in tax app)
Contributions to professional associations (Collect receipt in tax app)
Works council levy (Collect receipt in tax app)
Hospitality (working lunch) (Collect receipt in tax app)
Office supplies (Collect receipt in tax app)
Office furniture (also ergonomic furniture for home office) (Collect receipt in tax app)
Computer (Collect receipt in tax app)
Diets for professional travel (Collect receipt in tax app)
Replacement costs for theft of work equipment (Collect receipt in tax app)
Double budgeting (Collect receipt in tax app)
Technical literature (Collect receipt in tax app)
Travel expenses (Collect receipt in tax app)
Family Home Trips (Collect receipt in tax app)
Missing money (Collect receipt in tax app)
Training costs (Collect receipt in tax app)
Photocopies (Collect receipt in tax app)
Driving license (from. Class C) (Collect receipt in tax app)
Charges (Collect receipt in tax app)
Salary repayment (Collect receipt in tax app)
Trade union dues (Collect receipt in tax app)
Homeoffice (Collect receipt in tax app)
Motor vehicle costs (Collect receipt in tax app)
Accommodation fees (Collect receipt in tax app)
Lump Sum for commuters (Collect receipt in tax app)
Commissions (Collect receipt in tax app)
Legal costs (Collect receipt in tax app)
Travel costs (Collect receipt in tax app)
Travel expense difference (Collect receipt in tax app)
Study visit (Collect receipt in tax app)
Telephone costs (Collect receipt in tax app)
Retraining costs (Collect receipt in tax app)
Moving expenses (Collect receipt in tax app)
Accidental damage (Collect receipt in tax app)
Job interview (Collect receipt in tax app)
Interest (Collect receipt in tax app)
Secondary residence (Collect receipt in tax app)
All these expenses must of course have a connection with your non-self-employment. But it does not matter if the expenses do not directly result in income. No confirmation from the employer is required for the expenses and the appropriateness must be confirmed.
However, it is important that you can only deduct the costs in the year in which you had the expenses - your assets are reduced (outflow principle). If you have borrowed money from others for the expenditure, the same applies - the expenses arise for you with the purchase (e.g. in 2020) - even if you do not repay the debt until 2022.
Automatically, 132 euros of income-related expenses are taken into account each year. All costs over 132 euros you must be able to prove with receipts (if the tax office wants to see them). Therefore, it pays to collect these receipts with Tax@Home - and you have no problems with the tax office.
Persönlicher Steuertipp
Wir empfehlen dir, dass du dir Jahr für Jahr dein zu viel bezahltes Steuergeld von der Finanz zurückholst. Die Steuer-App Tax@Home hilft dir eine kostenneutrale und effiziente Steuererklärung oder Arbeitnehmerveranlagung durchzuführen.
Für weitere Fragen kannst du uns gerne kontaktieren. Wir freuen uns auf deine Anregungen zu neuen Steuerthemen.
Diese Information ist aufgrund von Spenden von Personen wie dir kostenlos nutzbar. Wir freuen uns auf deine Unterstützung.
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