Almost every employee has advertising expenses.
But what do you have to consider when filing your tax return when working from home, for example?
Almost every employee has
advertising expenses.
This refers to all expenses that arise from doing the job.
For example, expenses for
office supplies
, the new
laptop
or
travel expenses to work.
The Association of Taxpayers * advises that all information be documented in detail.
The experts explain: “
Advertising costs
are all costs related to the job.
This includes the costs of getting and keeping a job, i.e. application costs, training costs or the travel costs for trips from home to work, and a lot more. ”The advertising costs would be entered on the form in Appendix“ N ”.
Tax return: income-related expenses - flat rate is 1,000 euros
In terms of tax law, everyone automatically has a
lump sum of 1,000 euros for advertising expenses
, as a report by the German Press Agency (dpa) says on the subject.
And that can actually be reached easily, if only with the daily commute to work.
The problem, however, is that many employees were working from home in the corona pandemic in 2020 - and there was no need to go to the office for
tax returns
.
Business trips are of course also less common in the pandemic.
However, anyone who had no other advertising expenses could not claim the flat rate.
It is also not worth sorting bills and receipts if the expenses have not reached this limit, but only then.
Because: Anyone who only had advertising costs of 400 euros did not have to provide additional evidence, since the flat rate was higher than the expenses.
Also read
: Tax returns: These items will bring you a lot of money back
Tax: Home office flat rate counts as income-related expenses
What about the new home office flat rate?
There is at least one small relief
when
it comes to working at the kitchen or living room
table
at home:
You
can
claim
five euros
per
home office day
, up to
a maximum of 600 euros per year
.
The home office flat rate is also to be entered in Appendix "N" for employees, as the taxpayers' association informs.
But watch out:
the flat rate is one of the advertising expenses.
Therefore, only those taxpayers benefit from this, who come above the already applicable
advertising fee of 1,000 euros
.
You can also read:
Claiming a home office flat rate: This is how it works with the tax return
Business expenses: Can I set aside my workplace in the kitchen?
Was the technical equipment in the home office insufficient
and did you have to buy a new laptop or printer, for example?
One should keep these costs in mind.
According to the dpa, the following applies to
such
work equipment
: If it cost a little less than 800 euros net, it can be sold directly in the year of purchase.
More expensive work equipment would have to be written off over several years.
For cell phones, for example, a useful life of five years applies.
Separate study
A
separate study
can also be billed
.
For example, if you use a separate room as an office, you can add up to 1,250 euros to the expenses.
According to dpa, this includes
a
new work table, an office chair, curtains and the rent as well as electricity and ancillary costs
.
The prerequisite, however, is that the space is primarily used for work.
So what is meant is not the converted guest room.
As far as the home office is concerned, the case law is dpa
according to clearly.
The Federal Finance Court (BFH) decided in 2016 that expenses for "a room integrated into the domestic sphere, a not inconsiderable part of which is also used privately" are
not
taken into account
as operating expenses or advertising expenses
(Ref .: XR 32/11) .
(ahu) * Merkur.de is an offer from IPPEN.MEDIA.
Sources: dpa; Association of Taxpayers Germany
For further reading:
Attention taxpayers: What you need to state on your 2020 tax return
With these seven tips you can save a lot of money in everyday life
With these seven tips you can save a lot of money in everyday life