Frankfurt. The majority of people who file a tax return get money back. The most recent average was 1172 euros. This is shown by the data from the Federal Statistical Office for 2021.
The reason for the high reimbursement is that employees have payroll tax deducted from their salary every month. However, this advance payment is often too high. At the same time, many taxpayers had expenses that the tax office recognized as tax-reducing.
All expenses related to the job count as advertising costs. In addition to the classic commuter allowance and training costs, you can also claim old furniture that you use to furnish a study, the costs of a self-inflicted accident on the way to the office or flat rates for your partner and children when moving. The Handelsblatt gives an overview.
For employees, the tax office deducts a flat rate of 1,230 euros from their income as business expenses, even if no expenses are claimed. This reduces the taxable income and thus the tax burden. If you can prove higher advertising costs than the flat rate, you will save additional taxes.
Typical advertising costs include expenses for work equipment - such as specialist literature, writing and office supplies. “If you have not collected any receipts for your work equipment, you can usually enter a flat rate of 110 euros per year in Appendix N,” explains the United Wage Tax Assistance (VLH).
However, there is no legal entitlement to flat rates, warns the VLH. It is therefore always better to keep all receipts, even if they only have to be shown to the tax office upon request.
Membership fees for trade unions or professional associations are also considered advertising costs. This also includes insurance that covers professional risks, such as professional liability for tax advisors or midwives.
If you set up a workspace at home, you can also deduct the costs. Items that cost a maximum of 952 euros (gross) are considered low-value assets that can be sold in one fell swoop. For more expensive things, the purchase price must be divided over the period of use. With a five-year period of use, 20 percent of the gross purchase price per year can be entered in the tax return.
It's worth digging around for old bills here. Anyone who initially bought a desk, office chair or shelves for private purposes but now uses them professionally can “repurpose” the items and claim the remaining value for tax purposes based on their useful life on a pro rata basis over the remaining years.
The Federal Ministry of Finance has determined the useful life in the so-called depreciation tables. For furniture, for example, it is 13 years. If the book value only falls below this limit over the years, the remaining residual value may not be automatically written off in one fell swoop, but must continue to be deducted as usual
If you have no other place to work than your home office, you can either claim a flat rate of 1,260 euros per year or use the actual proportionate expenses for rent and additional costs.
Alternatively, you can claim the home office allowance for each day you work from home. It is six euros per day for up to 210 days (maximum 1260 euros).
For trips to work you can charge a flat rate of 0.30 euros per kilometer, from the 21st kilometer onwards it is 0.38 euros.
For a five-day week, the tax offices generally accept 220 to 230 working days per year. Be careful when working from home: The tax officials will first check whether you have reduced your commuting days accordingly for the days in the home office.
Business trips also include trips to job interviews, seminars or to a company event.
The flat rate covers both the fuel and the repair and maintenance costs of the car. Accidents on the way to work are an exception. If the repair costs are not covered by insurance, you can deduct them as business expenses in addition to the distance fee. The same applies to subsequent trips to the doctor or to a rehabilitation facility, explains the VLH.
You get the distance allowance for any means of transport - even if you walk to work. If you travel by public transport, you can also charge the actual costs instead of the distance allowance. However, for employees who receive a tax-free job ticket from their boss in addition to their wages, the value of this ticket reduces the travel allowance.
Anyone traveling on business can claim additional meal expenses. The flat rate for an absence of more than eight hours and for the day of arrival and departure for longer business trips is 14 euros. Anyone who is away from home for 24 hours can deduct a meal allowance of 28 euros. However, this only applies if the employer has not already reimbursed the costs.
You can also include expenses for further training as business expenses, provided the further training was professionally motivated and you paid the costs yourself. If this is not obvious at first glance, you should explain to the tax office how what you have learned can be used for business purposes. Anyone who combines further training with a private vacation must divide the costs accordingly in their tax return.
In principle, you can deduct all expenses related to your training for tax purposes. In addition to participation and examination fees, this also includes specialist literature, office supplies and travel costs.
If you then start looking for a new job, you can include your application costs in your tax return. This includes expenses for photos, certifications, copies, postage, stationery, special books and courses as well as travel to interviews. A flat rate of 8.50 euros can be charged for an application folder sent by post; if it was only sent by e-mail, it is still 2.50 euros.
“Some tax offices approve a flat rate of ten to 15 euros per application and only want an invitation to an interview or a rejection letter as proof - or, if the company has not responded at all, their own email cover letter,” says the VLH.
Clothing, even if you bought it specifically for a professional occasion, is a private matter in the eyes of the tax office. You can only deduct the costs for work clothing that cannot be used privately - such as doctor's coats, uniforms or protective clothing.
Regardless of whether you were able to take off your work clothing: If it gets dirty through work, you can claim cleaning expenses. If you do your own laundry, for example, you can set up to 77 cents per washing machine load at 95 degrees and up to 88 cents with an easy-care program. It's 55 cents for the condenser dryer and a maximum of seven cents for ironing.
Most tax offices waive the submission of receipts up to an amount of 110 euros per year. In addition to all expenses for the purchase and maintenance of work clothing, the total also includes the work equipment mentioned above, such as printer paper or pens.
If you maintain a second home for work reasons, you can have the tax authorities contribute to the costs. Up to 12,000 euros per year can be deducted for so-called dual household management.
In 2019, the Federal Finance Court also decided that furnishings and costs for household items for the second home are generally fully tax deductible as business expenses (ref.: VI R 18/17). In 2020, the Federal Ministry of Finance announced that the financial administration now sees expenditures of up to 5,000 euros as unproblematic (BMF letter IV C 5 - S 2353/19/10011:006).
If you have to move for professional reasons, you can have the tax authorities contribute to your costs. This applies in the event of a new job, but also if the move shortens your daily commute to work by at least an hour.
The following can be deducted with appropriate proof: costs for furniture transport including any damage, double rent, broker fees, commuter allowance when looking for an apartment.
There are often many other small expenses associated with a move that can also be deducted - such as tips for the movers, costs for changing ID cards or re-registering the car.
So that you don't have to look for proof in the chaos of the move, the tax authorities grant a flat rate for these "other moving costs". Anyone who transported their belongings from March 2024 can claim 964 euros (previously 886). For each additional person living in the household, there is an additional 643 euros (previously 590). Anyone who has not previously had their own apartment can claim 193 euros (previously 177).
If the children need tutoring because the new school continues to teach or has a different focus, these costs can also be deducted from taxes. The maximum amount is 1286 euros (previously 1181).
However, if you move for private reasons or if your commute to work is not shortened sufficiently, you can only claim the costs to a limited extent in your tax return. Professional furniture transport is one of the household-related services. Anyone who commissions painters or plumbers to prepare their new or old apartment can claim craftsman's services.
