Deducting Application Costs: What the Tax Office Accepts

You can deduct job application costs in Germany even if the application did not lead to a job. The tax office treats them as income-related expenses (Werbungskosten) as long as they serve to earn income. This guide shows which items are usually accepted, which flat rates practice knows, and how to use the costs if you had no income at all in the year.

The most important points at a glance

• Income-related expenses are expenses to acquire, secure and maintain income (§ 9 (1) EStG). The law does not name application costs explicitly, but practice places them there.
• According to the Chamber of Tax Advisors Nuremberg (as of 10 October 2022), application photos, postage, certifications, preparation literature and travel to interviews are accepted.
• Without individual receipts, the Chamber of Tax Advisors Nuremberg named flat rates in 2022 of 8.50 euros per postal application with a folder and 2.50 euros per application without one, as well as a plausible estimate. The tax office may differ today.
• Costs that the inviting company covers and grants from the Federal Employment Agency may not be deducted again.
• If you had no income in the year, a loss can be established and offset against later income (§ 10d EStG).

Why are application costs income-related expenses?

The Income Tax Act defines income-related expenses as expenses to acquire, secure and maintain income. Anyone who applies wants a position and therefore future employment income. § 9 EStG does not list application costs in a separate item. They fall under the general definition and are treated accordingly in administrative practice and case law. The Chamber of Tax Advisors Nuremberg points out that demonstrable efforts to find a job are enough. Whether the application succeeded does not matter.

Which application costs does the tax office accept?

The list follows the information of the Chamber of Tax Advisors Nuremberg (as of October 2022). It describes common practice, not every individual decision. The tax office may ask for receipts.

Which flat rates apply to application costs?

Where receipts are missing, the Chamber of Tax Advisors Nuremberg reports 8.50 euros per postal application with a folder and 2.50 euros per application without one, such as by email, as customary. These amounts are not in the statute, and the information dates from 2022. It is a chamber statement on administrative practice, not a rule of the tax administration. Ask your tax office which amounts it accepts without receipts today. A plausible estimate is also permitted if you keep job advertisements, emails and rejections. In a case mentioned by the chamber, the Cologne Finance Court estimated 100 euros a year each for material and travel without receipts, and the Federal Fiscal Court dismissed the appeal.

What does a worked example look like?

Assumption: In 2026, after graduating, you send 20 email applications and 5 folders by post and use the flat rates from the chamber’s 2022 information. You pay 40 euros for photos and document train tickets of 116 euros in total for two interviews.

Whether these 248.50 euros reduce your tax depends on your year. If you also had employment income in 2026, the employee allowance of 1,230 euros applies (§ 9a EStG). Your application costs then only have an effect if, together with your other income-related expenses, they exceed that amount. If you had no income in 2026, the amount is preserved as a loss if you have it established.

What happens if you had no income in the year of applying?

Negative income that cannot be offset in the assessment year can be transferred to other years. A loss carryforward reduces the income of later years (§ 10d (2) EStG), and the remaining carryforward is established separately at year end (§ 10d (4) EStG). To do this you file a tax return for the year of applying and enter the costs. According to the Chamber of Tax Advisors Nuremberg, the tax office then reduces your later taxable income. For returns filed late, the limitation periods of the Fiscal Code apply, which are four years as a rule (§ 169 (2) AO).

How the carryforward works for students step by step is covered in Loss Carryforward in Studies: Tax Return Step by Step. For the start of your career, see Erste Steuererklärung nach dem Studium (in German).

How do you document application costs?

• Collect invoices and tickets for photos, travel and literature.
• Keep job advertisements, application emails and replies from companies so that your efforts remain traceable.
• Keep a simple list with date, company and type of application. It is the basis for the flat rates.
• Note whether a company reimbursed travel costs and deduct that amount.

Is the effort worth it for a few hundred euros?

The amounts are usually small, but the effect can last for years. For graduates with no income in the year of applying, establishing the loss is the real lever, because the costs are then offset against your wages in the first working year. For starters with wages, the list pays off mainly when application, relocation and work equipment costs together exceed the employee allowance. Check this at year end, not after each single application.

Frequently asked questions

Can I deduct application costs if I did not get the job?

Yes. According to the Chamber of Tax Advisors Nuremberg, success does not matter, only demonstrable efforts to find a position. It is important to keep your documents.

Do I have to submit receipts for every application?

Not necessarily. Where receipts are missing, flat rates or a plausible estimate are customary. The tax office may still ask for proof, so a list is worthwhile.

Do application costs count beyond the employee allowance?

If you have employment income, the employee allowance of 1,230 euros is applied anyway (§ 9a EStG). Application costs change your tax only if your income-related expenses in total exceed it. Without employment income the allowance does not apply, and even small amounts can be established as a loss.

What about applications abroad?

Costs of applying to a foreign employer also serve to earn income. Which items the tax office accepts in an individual case is settled through your return and the matching receipts.

How to proceed now

1. From your first application, keep a list with date, company and type of application.
2. Collect receipts for photos, travel, certifications and literature, and note any reimbursed amounts.
3. At year end, decide whether to use individual proof or the flat rates.
4. File a tax return for the year of applying, even if you had no income yet, and have a loss established.
5. If in doubt, ask the tax office or request personal advice, for example through Academycon.

Related guides

• Steuern 2027 für Studierende und Berufseinsteiger (in German)
• Glossar: Werbungskosten einfach erklärt (in German)
• Steuererklärung im ersten Job (in German)
• Tax Return for Students: How to Get Your Money Back
• Tax Benefits for Students in Germany: What You Can Claim

Sources: § 9 EStG, income-related expenses (as of November 2026), § 9a EStG, flat-rate allowances (as of November 2026), § 10d EStG, loss deduction (as of November 2026), Chamber of Tax Advisors Nuremberg, information on application costs (as of 10 October 2022)

Last updated: November 2026. This guide is general information, not individual advice.