If you buy a new computer or related equipment, you may be able to claim it on your tax return under certain conditions. The Taxfix app helps you enter all the relevant details correctly and automatically calculates whether immediate or long-term depreciation applies.
📌 Quick & Easy
- Computers count as work-related expenses
- Professional use must be credible
- Full deduction possible if ≥90% work-related use
- Since 2021: immediate deduction in year of purchase
- Keep receipts, but don’t send them unless requested
🚀 Your Guide
- Professional use as a requirement
- Can I deduct the full cost?
- How do I prove professional use?
- Depreciation rules until 2020
- New rule from 2021
- Keep your receipts
- How to enter costs in the Taxfix app
Professional use as a requirement
Computers and related devices are considered work tools when purchased and used for professional purposes. These costs are tax-deductible as work-related expenses (Werbungskosten), which can reduce your taxable income.
This includes:
- Laptops, monitors, keyboards, mice
- Printers, scanners, cables
- Headsets, headphones
- Software and programs
Examples of work-related use:
- Answering professional emails
- Writing job applications
-
Doing work-related research
Can I deduct the full cost?
- 100% deduction if used ≥90% for work
- Partial deduction if usage is mixed (e.g., 50% work / 50% personal)
-
No deduction if work use is less than 10%
How do I prove professional use?
- Estimation: e.g., 50:50 split with a short explanation
- Usage log (3 months): record date, time, and purpose of use
Usually, a brief explanation of how you use the device for work is enough. Tax offices assume employers typically provide such equipment.
Depreciation rules until 2020
Until 2020, computers were considered to have a standard useful life of 3 years. If the purchase price exceeded the one-time deduction threshold, it had to be depreciated monthly over 36 months.
One-time deduction thresholds:
- Until 2017: max. €487.90
- From 2018: max. €952.00
- 2020: max. €952.00
If the price exceeded this, the app automatically calculates the correct monthly depreciation amount.
New rule from 2021
Since 2021, computers can be deducted immediately in full. No special request is needed – the new 1-year depreciation rule applies automatically.
According to the BMF letter dated 26 February 2021, the standard useful life for computers and software is now just one year.
Example: Computer Depreciation
Example 1: Purchased in 2020 (3-year depreciation)
You bought a computer in May 2020 for €1,200 and use it exclusively for work. Because the price exceeded the threshold, you must depreciate it over 3 years:
€1,200 ÷ 36 months = €33.33 per month
Annual depreciation:
Period |
Months |
Deductible Amount |
|---|---|---|
May – Dec 2020 |
8 |
€266.64 |
Jan – Dec 2021 |
12 |
€399.96 |
Jan – Dec 2022 |
12 |
€399.96 |
Jan – Apr 2023 |
4 |
€133.32 |
Total: €1,200 over 36 months
If used only 50% for work, you can deduct just half of these amounts.
Example 2: Purchased in 2022 (Immediate deduction)
You bought a laptop in May 2022 for €1,500 and use it 90% for work. Because of the 1-year rule, you can deduct the full €1,500 in your 2022 tax return.
If your work-related usage were 50%, you could claim €750.
Keep your receipts
You don’t need to submit receipts with your return. However, store them securely – the tax office may request them later.
How to enter costs in the Taxfix app
To enter your computer expenses:
- First, go to the "About You" section and indicate that you were employed during the tax year.
- In the "Job" section that appears next, confirm that you incurred work-related costs.
- Select "Electronic devices and software", then choose "Computer/Laptop".
- Enter the full purchase price.
- Indicate your estimated work-related usage percentage (e.g., 50%).
🚀 Fill out the simple question-answer flow - we'll take care of the rest!
Still have questions?
We're here to help! Contact our support team: support@taxfix.de