Can I have a laptop written off as a student without having worked?

St
4

Just as the title implies, I have never worked and would like to buy a laptop. Can I write off the laptop as a student?

Mi

Nope, how? Do you think the state will pay you?

Gr

At that time with me:
Dad bought a laptop for me and then dropped him off (education for son); for that I have "tax" what more pocket money received:-))

St

Thanks for the answer. And if I buy a laptop and find a job later, for example after 3-4 months, is it possible to write off the laptop from taxes at a later point in time?

Ka

If the laptop is used primarily for study purposes, you should consider it as a cost of income in the hope of a loss brought forward.

According to § 9 Abs. 6 EStG costs are incurred in connection with a first degree but no loss carry forward income-related expenses, but special expenses (§ 10 EStG).

However, the BFH is of the opinion that this paragraph could be against the constitution (Article 3) and therefore the case for decision currently lies with the BVerfG (inter alia 2 BvL 24/14). You should therefore use the laptop as an advertising cost.

Whether it is amortized immediately or over maturity depends on the net price (keyword: GWG). If you buy an expensive gaming laptop and your studies have nothing to do with developing games, then the FA should deny the deductibility altogether.