Settle laptop from taxes?

So since I'm now in my third year of apprenticeship and have my final exam next year I wanted to buy a laptop because I would like to use for the exam preparation ;-)

Since I have to make my tax return anyway next year I thought that I can settle the.

Can I deduct the full costs?

Can I buy it now and sell it next year, or do I have to buy it the year I want to sell it?

No you can't.

How do you think that the taxpayers would give you a laptop?

By the way: life is not a pony farm ;-)

Did a teacher sometimes say that I need him for the examination?

The can only be partially discontinued, or you provide the FA evidence that you use this LapTop ONLY official.

This must then confirm your employer and that is the least.

You can settle only in the year where you bought it. If you buy it now you can deduct it for income tax 2019. Provided you pay taxes.

As a trainee, it's hard to earn so much that you pay taxes for it.

Yes, next summer I would get a skilled worker's salary from the summer.

The tax office will assume that you also use the laptop privately. A use for 50% for official purposes is accepted.

Plus, no matter how much it costs, you can't sell the laptop all at once, but you'll have to write it down over three years.

So let's say your laptop costs 600 euro. Of these, 50% are recognized as business use, ie 300 euro. Amortized over 3 years, that's 100 euro a year. And since you probably will not buy the laptop on January 2, you'll have to divide it once a month.

EUR 100 divided by 12 is EUR 8.33 per month. So if you buy the laptop on 01/09/19, then you will be writing off four months for 2019, 12 months for 2020 and 2021, and for 2022 the remaining eight months.

A little stupid, but the scheme comes from a time when laptops were really expensive.

By the way: Peripheral devices, which are not independently usable (mouse, printer without copying function) you write off the same way. If the printer has a copy function, it is "self-contained" and you can write it off at once if it is cheap enough.

It's funny to drop a mouse off the wheel. EUR 19.95, of which 50% on business, and then write off the share over 3 years ;-)

You did not understand what it means to deduct anything from the tax. By the way, a pony farm does a lot of work!

It also depends on what you are by profession. If you also use the laptop professionally, the portion of the costs (3ß - 50%) is deductible as a cost of income. If the laptop costs more than 800 euro, you will need to copy it over the expected life of three years to the nearest month. Under 800 euro is a low-value asset that can be deducted from the year of purchase.

A laptop with 300 euro pro-rated purchase price would be GWG and thus very well deductible in the year of purchase

So far as I know, this rule does not apply to GWG for PCs and non-autonomous peripherals.

A laptop can be used independently…

quite apart from that:

you do not want to know how many audits we on GWG PC, desk chairs, normal (!) Printers, etc. Have booked. Complaints: NONE

because it is far too much effort to take out the assets from GWG and write off proportionally. The work shies even an official at the tax office

Alright… I do not really care. I have written off my laptops without complaint over three years and will therefore keep it that way. Never change a winning system. And are only peanuts anyway, because my laptops do not cost 600 euro, but only about 300 euro per piece.

Yes next year

And there's your problem. As an apprentice you pay no taxes. What do you want to get back then, if you have not given anything?

0 euro tax paid => 0 euro tax refunded.

If you pay taxes next year and then purchase the laptop and the employer certifies that you need it for work, then you can claim it.

Otherwise not.

It will be hard to get this 100% deductible. I myself have credited my only 50%, since it can also be used privately.