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To what extent can I take expenses for my PC, which I also use for work, into account as income-related expenses?

You can fully deduct your pro rata costs for work equipment for acquisition costs of up to € 800 net in the year of acquisition. For acquisition costs of more than € 800 net, you must distribute them over the useful life. In the case of acquisition during the year, you can only take into account the depreciation pro rata temporis from the month of acquisition at 1/12 of the annual depreciation amount in each case.

The useful life for a computer is assumed to be three years until 2020 and one year from 2021. If you purchased your computer on or after January 1, 2021, it is possible for you to take full depreciation into account in the year of purchase, even if the purchase was made during the year. From the year 2021, there is no amount limit to be considered in the acquisition costs for a computer.

 

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