You can claim all expenses incurred in connection with your employment in your tax return.
The following expenses are typical income-related expenses:
Please note that the actual income-related expenses are only deductible if they exceed the employee lump sum of EUR 1,230 (from 2023; EUR 1,200 in 2022). In addition, only costs paid in the year of the tax return can be taken into account.
In order for us to take the income-related expenses into account, we need proof (invoices, account statements, statements). Please upload these in the document upload "Expenses for non-self-employed work".
In the following, we will go into the above-mentioned income-related expenses and explain in detail what information we need from you so that we can take the costs into account:
Expenses for work equipment
Work equipment includes all items that directly assist you in carrying out your professional work.
Work equipment includes, for example:
Computers and accessories
Software
Specialist literature (trade journals or books)
Tools
Office furniture
The costs for the purchase, but also for the repair or cleaning can be specified.
Please note the following:
All work equipment for which you have paid less than EUR 800 (net) can be claimed in full as income-related expenses in the year of purchase.
All work equipment costing more than EUR 800 (net) is not fully deductible in the year of purchase. The acquisition costs must be depreciated over the corresponding useful life in accordance with the official depreciation tables for depreciation.
Work equipment - we need these receipts:
Invoices for the expenses
If you are already depreciating assets (e.g. furniture) over a longer period of time, then we need an overview of the goods that you included in your tax return in the last assessment year so that we can continue the depreciation.
Expenses for your study (or home office flat rate)
First of all: the actual costs for a home office can only be taken into account if the office forms the center of your professional activity in your employment relationship. Furthermore, the study must be in a separate room (not a walk-through room) and may not be used for private purposes. Only private use of less than 10% is permitted. If you have a sofa bed or your exercise bike in your study, the actual costs cannot be recognized.
Now the good news: since the 2020 assessment year, the legislator has offered the option of making use of the so-called home office lump sum.
Home office lump sum 2020-2022
For the years 2020 to 2022, you can claim EUR 5 as income-related expenses for each calendar day you worked from home. However, the home office allowance is limited to 120 days. This means that a maximum of EUR 600 can be deducted.
Home office lump sum from 2023
From 2023, the home office allowance has been improved and made permanent.
Now EUR 6 can be claimed per day worked from home for a maximum of 210 days. This means EUR 1,260 is deductible.
You should make a note of the days on which you worked from home in your calendar, as you are required to provide proof of this to the tax office.
Home office flat rate - we need this information:
Number of days you have worked from home.
Home office - recognition of the actual costs or the annual flat rate
If your home office meets the above requirements, you can choose from the 2023 assessment year whether you want to take the actual costs or the annual flat rate of EUR 1,260 into account.
When calculating the costs, we will check for you whether it is more favorable to take the actual costs or the annual lump sum into account.
Please note that there are often queries from the tax office when the costs for a workroom are recognized for the first time. It is therefore advisable to ask your employer for a certificate confirming that you are working from your home office.
Costs for a home office - we need this information:
We need the following information to calculate the costs:
Size of the study in square meters
Size of the apartment
List of costs with the corresponding receipts
Period of use of the study in months (if you worked from the study for the entire year, you can enter 12 months).
The following costs can be taken into account for your study, for example
Rent
electricity
heating
Repair costs (e.g. for the renovation of the study)
Application costs
All costs incurred in the course of applying for a job can be taken into account.
Application costs - we need these documents:
Typical application costs include:
Office supplies (workbook, stationery, printer cartridges);
Travel costs (e.g. travel costs to the job interview or relocation costs);
Research materials (specialist literature, application guides);
Application service (e.g. creation of professional application photos by a photographer or participation costs for application training).
Contributions to professional associations
These include, for example, membership fees, admission fees and levies to bar associations, civil servants' associations and trade unions.
Please note that a deduction is excluded if the contribution promotes private purposes.
In order for us to be able to take the contributions into account, we need the relevant evidence.
Contributions to professional associations - we need these receipts:
Membership fees
Admission fees
Contributions to bar associations
Civil servants' association
trade unions
Work clothing
The costs of work/service clothing can only be taken into account if it is typical work clothing. This means that you as an employee must be obliged by a work regulation to wear work clothing when carrying out your work.
Typical work clothing includes
Official uniforms
Uniforms
Coats and protective clothing
In addition to clothing, cleaning costs can also be taken into account.
Company clothing - we need these documents:
Invoice from the purchase of the uniform
Invoice for cleaning the workwear
Double housekeeping
If you have to rent a second home because of your work, e.g. because your family lives in Berlin but you work in Hamburg, you can include the additional expenses incurred as income-related expenses in your tax return.
It is important to note that the second home at the place of employment must be established for professional reasons.
You can claim the following costs:
Necessary travel expenses,
Additional expenses for meals,
Relocation costs,
Necessary costs for the home (rent, furniture, renovation costs).
Double housekeeping - we need this evidence:
Amount of rent and ancillary costs with the corresponding receipts;
Number of days spent commuting between the primary and secondary residence,
List of all expenses (such as moving costs, renovation costs, costs for furnishings) with the corresponding receipts.
Travel costs for journeys between home and your first place of work
For journeys between your home and the office, you can take into account the so-called commuting allowance.
The following applies here: For each working day that you travel to the office, you can deduct EUR 0.30 for each full kilometer of the distance between your home and the office.
Since 2022, you can even deduct EUR 0.38 instead of EUR 0.30 from the 21st kilometer.
Note: The commuting allowance may only be calculated for the one-way distance (i.e. only the outward journey to the office).
Travel expenses for journeys between home and office - we need this information:
Home address;
Office address;
Distance in kilometers;
Number of days you traveled to the office.
Training costs
Training costs include all expenses for educational measures that serve to maintain or expand skills, knowledge or abilities in a profession.
Typical training costs include
Specialist literature
Seminars and courses
Training costs - we need these receipts:
Invoices for the expenses
Travel expenses for business trips
If you had travel expenses on the occasion of a business trip and were not reimbursed or not fully reimbursed by your employer, you can take these costs into account in your income tax return.
Travel expenses include
Travel expenses
Additional expenses for meals
Accommodation costs
Incidental travel expenses (e.g. parking fees)
Note: The actual costs for meals cannot be taken into account, but the legislator allows the deduction of lump sums for additional meal expenses.
Business trip - we need these documents and details:
Receipts for all costs incurred by you on the trip (flight, tax, hotel, etc.)
Documentation of the business trip to determine the travel costs and additional meal expenses. You can use our form for this purpose, which you can access via this link.