Can I also deduct work equipment such as a laptop or smartphone from my taxes?
May 27, 2022 | 40,00 EUR | answered by Anneliese Schaaf
Dear tax consultant,
my name is Christian Hirschfeld and I work as a freelance graphic designer. In recent years, I have acquired various work tools such as a laptop and a smartphone, which I use for my professional activities. Now I am wondering if I can deduct these work tools from my taxes.
The laptop and smartphone are essential tools for me to complete my projects and communicate with my clients. I use them both in the office and on the go to efficiently carry out my work. Since the acquisition costs for these devices were not insignificant, it would be very helpful for me if I could claim them as tax deductions.
However, I am unsure about how and if I should include these work tools in my tax return. I want to make sure that I take advantage of all opportunities for tax savings, but I also do not want to make any mistakes or claim ineligible costs.
Could you please explain to me if and under what conditions I can deduct my laptop and smartphone from taxes? What information and documents are required for this? Are there any specific regulations or limits that I need to consider? And how should I precisely list the work tools in my tax return to avoid any issues with the tax office?
Thank you in advance for your support and advice.
Sincerely,
Christian Hirschfeld
Dear Mr. Hirschfeld,
Thank you for your inquiry regarding the tax deductibility of your laptop and smartphone as a freelance graphic designer. These tools are essential for carrying out your work in today's world, and it is important that you take advantage of all opportunities for tax savings.
In principle, you can claim the purchase costs of your laptop and smartphone as business expenses in your tax return. These costs will reduce your profit and therefore also your tax burden. However, there are certain conditions that must be met for the tax authorities to recognize the deductibility of these work tools.
Firstly, the purchase costs for the laptop and smartphone must be work-related. This means that the devices are used exclusively or at least predominantly for your professional activities. In your case, as a freelance graphic designer, it is very likely that you primarily use your laptop and smartphone for work purposes. Therefore, you should ensure that you keep private use of the devices to a minimum and can provide evidence of this.
It is also important that you can provide proof of the purchase costs. This means that you should keep invoices and payment receipts for the laptop and smartphone. You must be able to present these documents in case of a request from the tax office.
In your tax return, you should list the work tools in the attachment AUS (income tax return for self-employed individuals). There, you can enter the purchase costs of the laptop and smartphone as business expenses. It is advisable to specify the useful life of the devices and, if necessary, also make depreciation.
There are no specific regulations or limits that you need to adhere to, as long as the conditions mentioned are met. If you are unsure about how to correctly report the work tools, I recommend seeking advice from a tax advisor. An expert can provide you with individual and comprehensive support to ensure that you do not make any mistakes and take full advantage of tax savings opportunities.
I hope my information has been helpful to you and wish you success with your tax return.
Best regards,
Anneliese Schaaf
