Lawout of the work equipment: You can deduct this from the tax

How high is the work equipment flat rate? (Image: Cottonbro Studio, Pexels)

If you have to buy a few things professionally, you may know that you can deduct such expenses for tax purposes.

But what exactly is a tool? And how does that work with the Lawout of work equipment? In short: it is about asserting certain costs without great evidence and saving cash. Especially if you make professional purchases regularly – from the laptop to specialist literature to office material – it is worth taking a closer look at the topic of work equipment flat rate.

Here we show you what you can sell, how high the flat rate is and what you should pay attention to in your tax return.

What is the flat rate of tools?

The work equipment flat rate is a kind of tax gift for everyone who has to buy things professionally.

This means that if you get a little bit of a job – be it a laptop, specialist books or just writing material – then you can take a flat rate of 110 euros in your tax return without having to submit any evidence. Sounds practical? Is it too.

But be careful: the flat -rate work equipment is not to be confused with the general flat rate for advertising costs, which is currently 1,230 euros. While the flat -rate advertising costs are automatically deducted from your taxable income, you must actively state the work equipment flat rate in your tax return if you want to benefit from it.

Why the whole thing? The 110 euros are considered a so -called non -regulation limit.

Means: The tax office accepts this flat rate, even if it is no longer officially anchored in tax law. The regulation exists, so to speak, as a tolerated exception since 1998 and is particularly exciting when your expenses for home office or professional purchases are just around 110 euros or you have no evidence ready.

How high is the work equipment flat rate?

The Lawout of work equipment has been unchanged in Germany for years at 110 euros per yearr. And the best thing about it: You can simply state this amount in your tax return – without you having to present any evidence. Incidentally, this also applies to tax years 2024 and 2025.

But of course the following also applies here: If you have actually spent more than 110 euros a year on work equipment, it is worth specifying these costs individually. Then you can also deduct the higher amount and get more money back from the tax office.

What is considered a tool?

The nice thing about the work equipment flat rate: It doesn’t matter what you bought exactly as long as it is necessary for the job. The term “work equipment” is quite broad.

Here are a few typical examples of work equipment that you can stop:

• Office material and stationery: From printer paper to pens to folders – everything you need for your work.

• Tools and work equipment: The tool case for craftsmen can be the same as special software for IT professionals.

• Typical work clothes: Protective clothing, doctor’s coat or uniforms that are required professionally.

• Specialist literature and specialist magazines: Everything that she keeps up to date with professionally.

• Computer, laptops and notebooks: If you are mostly used professionally, you can specify these costs.

• Smartphones and tablets: The same game as for computers – provided professional use.

• Office furniture and furnishings: Your office chair or the new desk can also be considered a work equipment if you need it professionally.

The trick on the matter: You can enter all of these editions collected and put it with the flat rate if you move in this area. If your expenses are of course, it is smarter to specify the real costs with proof.

If you have spent more than 110 euros and still have the receipts ready, you can start the actual costs. The flat rate is, so to speak, the rescue anchor if it didn’t work out with the documents.

Do you want to know how you have to specify all of this in your tax return and what can best be combined? Then read on, because there are a few things to consider to get the maximum out.

Correctly deduct the work equipment from the tax: This is how it works

If you buy work equipment for your job, you can specify them in the tax return and get a little money back.

But how much they can drop depends on it how much you really use things for the job And how expensive they were. I simply explain everything to you here – step by step.

Professional use or are it privately? This is how a distinction is made

Not everything you buy can be stopped automatically. It is crucial whether you really use the work equipment for the job. If you do something use more than 90 percent professionallythen you can cost the costs Fully as advertising costs indicate in your tax return.

But what if you use the object both professionally and privately? Here it gets a little trickier: then you can only do the professional share indicate. This means that you have to estimate how much percent of the use actually arises for the job and then assert this share for tax purposes.

Example:
You buy a printer for 300 euros and use it too 70 percent professionally. The amount you can deduct is calculated in this way:
300 euros × 70 % = 210 euros.

It is important that if you use mixed, you can understand how you come to this estimate. For example, if you mainly use the printer for work projects and only from time to time.

Value limits: What can you drop out immediately and what not?

Not all work equipment is the same when the tax return.

It depends on, How expensive they were. The regulation looks like this:

Low -quality assets (GWG): All purchases that Cost up to 800 euros without VATmay be completely discontinued in the year of the purchase. This is particularly practical for smaller work equipment such as a printer or an office chair.

More expensive purchases: For example, if you buy a laptop for 1,200 euros, you cannot put it completely at once. Here the amount is distributed over several years. With laptops, a depreciation duration of three years. So share the purchase price by three and then take a third every year.

Submit a flat rate or would you prefer to specify every euro?

Now comes the crucial question: do you want that Approval flat rate of 110 euros Use or list everything individually? Both paths have their advantages and disadvantages.

The flat rate: simple and uncomplicated

The work equipment flat rate is perfect if you had no large expenses or the documents are no longer available. You can just 110 euros without evidence indicate. It is only important that you briefly state what the money was used for.

For example:

But be careful: this flat rate only applies if your actual costs are not higher than 110 euros. And she will too not automatically recognized. You have to actively specify them.

The individual detection: is that really worth it?

If you actually more than 110 euros have spent on work equipment, it is worth it to indicate each euro individually. But you should also do that Collect and keep evidence.

What you need:

The effort is of course a bit larger, but it is worth it if you really spent more. Because: This is the only way to get more money back from the tax office.

What does the advertising cost flat rate have to do with the work equipment flat rate?

Maybe you have from the general Flat rate of 1,230 euros per year heard. This is the amount that the tax office automatically Disconnects from your income – and without having to prove something.

The work equipment flat rate is not included. she is coming additionally in addition. That means if you have all advertising costs (including travel costs, advanced training, work equipment, etc.) come over these 1,230 eurosis worth a closer look.

Because then they should Specify all costs individuallyto get more taxes back.

Conclusion: How to get your money back from the tax office

The Lawout of work equipment Of 110 euros, there is a convenient way to deduct work equipment without receipts. But she only makes sense if she really Less than 110 euros per year spend or have no evidence.

Are your expenses higher? Then you should Collect individually and specify in the tax return. So you can really get the maximum out.

And if your entire advertising costs – including travel costs, advanced training and Co. – lie above the flat rate of 1,230 eurosthen it is worth taking a closer look at your expenses anyway.