German Company Taxes

Computer and their cost in the tax declaration

Whether you buy a computer privately and then use it for your work as employees at home, or whether you buy the computer for your business, the cost you can make in any case at least a part in your tax return.

Private acquisition of a computer with subsequent use in a self-employed activity

Depending on how intensively you use the privately procured computer, you can either enter a part or even the complete acquisition costs as advertisement costs on the asset N of your tax declaration and make them tax deductible. If you use the computer for less than 10% for private purposes, you may charge the entire purchase costs as advertising costs. In order to prove this, however, you should have a kind of "diary" for the tax office in which you enter the times of use and the activity. If you use more than 10% of your private use, you may only declare the business-oriented part in the same proportion. You should also submit a detailed statement to your tax return.
Depending on how much your computer costs, you can either sell it immediately in the year of purchase or distribute the costs for a period of 3 years. Up to 410, - Euro purchase value without VAT is an immediate amortization possible. It also helps if you continue to use the work results obtained at home. Of course you should also work with a computer at your workplace!

Computer acquisition for your company

Even if you purchase a PC in your capacity as an entrepreneur, the latter appears in the tax declaration. In this context, the PC and the peripherals belong to the fixed assets and must be amortized accordingly over the period of usage. Training, required software and maintenance of your computer can allege immediately in the year in which the costs rise.