Save on taxes for cell phones, computers, and tablets
When filing your tax return, this purchase is tax-deductible for business purposes
Whether it’s a computer, tablet, or cell phone: We use these devices almost daily, not just in our free time—they’re also part of our everyday work life. When filing their tax returns, employees can deduct such personal purchases that are also used for work purposes. As a tax consulting firm, Trimborn. Tackenberg. Partner explains what you need to keep in mind.
Deducting computers, cell phones, and software
For the tax office, the percentage of business use is the key factor in claiming the purchase of these devices as a tax deduction. It is therefore advisable for employees to request written proof from their employer and submit it with their tax return. Alternatively, a log covering three months that documents activities for professional purposes may be used. Without proof, the tax authorities assume a 50:50 split (professional/personal). Accordingly, purchase costs up to 487.90 euros (410.00 euros net) can be claimed as a one-time tax deduction. Devices exceeding this value can be spread out over a three-year period by the employee.
Tax Return: Also Report Internet and Phone Fees
Similarly, telephone and internet costs (basic fees and connection charges) can be claimed. The tax office recognizes a flat rate of 20 percent of these expenses without requiring proof—up to a maximum of 20 euros per month, or 240 euros per year. If the employee wishes to claim higher amounts, documentation is required in this case as well.

