Deduct your Ipad / laptop from the tax for university?

As a student, you can deduct the laptop or IPad that you use for university from tax. (as far as I know up to 870 euro)

Does this also apply to students earning 450 euro a month?

And my second question is: Is that also possible if parents buy an Ipad / laptop for their child (also for university). Could the parents then deduct it from tax?

To deduct something from the tax you have to pay taxes xD. Which you don't do at 450 euro.

In addition, you can only use 50% of this proportionately because you are not using the device 100% for work / university.

As far as I know, your parents can't cancel this because the device is not intended for their education.

If you use an IPAD, laptop or something else for your studies, this represents an immediately deductible expense of up to 800 euro net, over which it would have to be spread over 3 years. If it is an initial training course, these would only be special expenses. If you don't have any taxable income so that you don't pay any taxes anyway, they don't have any effect. Taxes less than 0 euro are simply not possible.

If the device is also used privately, the costs must be shared accordingly.

If you have already done another training, it would be income-related expenses. These could be carried forward as a loss if you have no taxable income and then offset in later years when you have income.

The parents can't take this effort into account. Everything they spend on maintenance and the like for their child is covered by the child allowance / child benefit. If it can affect the child, the parents would have to give the child the money and the child then buys the things they need themselves

This link contains all the important information!

https://studentensteuererklaerung.de/ratgeber-steuern/studienkosten-absetzen

The topic is too big and tedious to really deal with everything in a nutshell and therefore as detailed as necessary. Here you can read through everything again and with the Google queries:

Tax return students
Teaching materials discontinue studies

you will find many informative pages with well-structured statements on how to proceed. You can expect this personal contribution from a prospective student, it's also about your money!

Otherwise you can get advice from the tax aid associations in your area. Simply enter tax assistance and your next city on Google and you're done.

→ Is there at least 90% use here for work? According to the BMF, this would have to be discontinued, so no §12 No. 1

But since you are a normal student you are not allowed to assert a WK, because §9 does not apply here.

This must be in connection with excess income. Otherwise the criteria are not met.

But you can write them off directly if you are a dual student. GWG 952 is then gross (unless you have VOST deduction rights)