Deducting work equipment means claiming items you use for your job, such as a laptop, a desk or professional literature, as work-related expenses (Werbungskosten) in your German tax return. The deduction only helps under certain conditions, and those are less well known than you might think. This guide explains them step by step.
Short answer: Work equipment you use for your job is deductible as work-related expenses. The deduction only has an effect where your total work-related expenses exceed the employee lump sum of 1,230 euros (as of January 2026, section 9a EStG). A laptop up to 800 euros net can be deducted in full in the year of purchase (section 6 (2) EStG, 2026 rules). Keep your receipts carefully. Last updated: October 2026.
Key points
- Equipment is only deductible to the extent that you use it for work. For mixed use, only the work share counts.
- The employee lump sum of 1,230 euros (2026) is applied automatically. Only work-related expenses above it reduce your tax.
- Purchases up to 800 euros net (without VAT) can be deducted in full in the year of purchase.
- Items between 250 and 1,000 euros net can be pooled as a collective item (Sammelposten) and spread over five years.
- A home office room (Arbeitszimmer) faces stricter limits than a laptop or desk.
Which work equipment can I deduct?
Deductible items are things you need for your job that your employer does not provide. Typical examples are a laptop or tablet, a desk and office chair, professional books and journals, job-related software and work clothing that you cannot wear privately. What matters is the link to your job, not the price alone.
A smartphone or laptop that you also use privately can only be deducted in proportion to its work use. You must be able to justify that share plausibly, for example with working hours or the tasks you carry out with the device. The tax office can ask for evidence.
From which amount does the deduction apply?
Your work-related expenses are first offset against the employee lump sum of 1,230 euros, which applies to every employee without proof (section 9a EStG). Only the amount above it reduces your taxable income. For individual purchases, the limits of the Income Tax Act apply:
| Purchase (net, without VAT) | Treatment | Legal basis |
|---|---|---|
| Up to 800 euros | Fully deductible in the year of purchase | Section 6 (2) EStG |
| More than 250 up to 1,000 euros | Collective item (Sammelposten), spread over five years at one fifth per year | Section 6 (2a) EStG |
| More than 1,000 euros | Depreciation over the usual useful life | Section 7 EStG |
These rules originate in business taxation. For work-related expenses, section 9 EStG applies them accordingly. For larger purchases or doubtful classification, ask your tax office or a tax advisory service for employees (Lohnsteuerhilfeverein).
How much does the deduction save? A worked example
Assumption: your other work-related expenses, for example commuting, total 900 euros a year. You buy a laptop for 800 euros net and professional books for 120 euros net. Together, these make 1,820 euros of work-related expenses. The lump sum of 1,230 euros is subtracted, so 590 euros are additionally taken into account.
How much this saves in euros depends on your personal tax rate. You can estimate the result with the German Federal Ministry of Finance calculator at bmf-steuerrechner.de (in German).
How do I document the costs?
- Collect invoices with date, provider, service and amount. Bank statements or card statements prove the payment.
- For mixed use, note the work share and the reason in a short list.
- Enter the work-related expenses in form Anlage N of your tax return.
- Keep the documents until your tax assessments are final. The tax office can tell you the exact retention periods.
What applies to a home office room and a home office?
A home office room (Arbeitszimmer) is subject to its own deduction limits under section 4 (5) sentence 1 no. 6b EStG. Costs for furnishing and rent can therefore not simply be deducted like a desk. If you buy furniture for a room used as an office, clarify in advance whether it counts as a home office room or only as a workplace. A chair you occasionally use at home is easier to justify.
A receipt without proof of payment is weaker, because it is unclear who paid. If your employer reimbursed the costs, the deduction does not apply because you did not bear them yourself.
What if my employer provides the device?
If your employer provided the device, you did not bear the cost yourself, so the deduction for that device does not apply. Check who paid for and owns the device before you include the purchase in your tax return.
Frequently asked questions
Must a laptop be used one hundred percent for work?
No. For mixed use, you can only deduct the work share, and that share must be traceable. A short note on how you use the device helps if the tax office asks.
Is the deduction worthwhile if my costs are below 1,230 euros?
Not for tax purposes. If your total work-related expenses stay below the lump sum, the additional deduction has no effect. Keep the receipts anyway in case your expenses rise in a later year.
Can I deduct software and subscriptions?
Job-related software and subscriptions count as work equipment. If you use a subscription both for work and privately, you only deduct the work part. For annual subscriptions, you calculate the share for the relevant year.
In which year do I claim a purchase?
Work-related expenses generally belong to the year in which you paid them (section 11 (2) EStG). A purchase in December counts for the current year, while one in January belongs to the new tax year.
What happens to equipment I give back later?
If you return an item that belonged to you, this can matter for your tax assessment, mainly for items that are being depreciated. If you treated the item as a collective item, the spreading continues over the remaining years.
Do the same rules apply to self-employed people and freelancers?
The same limits apply, but for them the costs are business expenses that count when profit is determined. The classification can differ depending on your legal form, so tax advice is useful in this case.
How to proceed now
- List all work purchases of the year with date, net amount and type of use.
- Add up your work-related expenses and check whether the lump sum of 1,230 euros is exceeded.
- Sort the purchases by the 800 euro limit and the 250 to 1,000 euro range for collective items.
- Enter the work-related expenses in form Anlage N and keep the receipts.
Related reading
- Career Start After University: Your Guide to the First Job
- Tax Benefits for Students in Germany: What You Can Claim
- Taxes for Students: When You Pay and When You Do Not
- Starting Salaries After Graduation: What Really Counts
Sources: section 9a EStG (employee lump sum, 2026), section 6 EStG (low-value assets and collective items), section 7 EStG (depreciation), section 9 EStG (work-related expenses), section 4 EStG (home office room), section 11 EStG (timing of payments).
Last updated: October 2026. This guide is general information, not individual advice.
