Tax-deductible laptop for studies?

I'm studying computer science and want to buy a new notebook.
I get student loans and otherwise have no income. Am I eligible for tax deduction? If so, how does it work if I get a notebook for around 800 euro on black friday? Use it 50/50

In theory, yes. But if it is an initial training, these are only special expenses. Since they can't be carried forward as a loss and you have no other income, they run into nothing

If you already had an apprenticeship so that the current costs would represent advertising costs, the loss would be carried forward and then later offset when you work. The loss would therefore be deducted from the subsequent income and only the rest would then have to be taxed

In my experience, you are actually allowed to drop everyone relevant to your studies. Example: college pads, paper, toner, semester fees, etc. Especially with your degree program. Although I only had my tax return drawn up after completing my training phase. So you can have the years of study taken into account retrospectively and then include the costs.

To do this, however, you would have to prove that you actually only use the notebook for studying (or 50:50 as you write). And not mostly used privately (90:10 or so).

Tax offices are very picky about this.

Important: It is essential to keep all receipts and account statements for this!

How much income tax do you pay per month? I assume: 0.00.

So what do you want to get off of?

You can only deduct if taxes are paid. In the present case, this is rather unlikely

First of all, it must be proven how much income tax was paid

Therefore, as mentioned, you make the declaration retrospectively when he has completed his studies and is already working. Then it is possible. As mentioned, it is important that all receipts and bank receipts are available.

That's right, otherwise there's nothing to sell.

As mentioned, it is important that all receipts and bank receipts are available

When it comes to laptops, tax offices are picky.

They know that such devices are also (predominantly) used privately and that no clear dividing line can be drawn here. Therefore, you can rarely get 100% off.

Even 50% would surprise me.

In Corona times - when the course is almost 100% online, and those who then also study in the field, I dare to doubt that it will not be recognized. Otherwise you just have to object in writing. In my experience (my mother is a tax advisor with her own law firm), it seems quite different to the tax office when a tax advisor officially submits the documents on behalf of the client. There are the no longer so stubborn. Normally (if you don't have a rental or lease etc.) you don't actually need a consultant as a private person. As in his case, it really only makes sense in the year in which he finishes his studies and then works - there you can also get economically interesting amounts for the benefit of the client. The consultant costs are always at least covered and you still have good pocket money. But as I said: it is essential to keep the receipts and bank statements. Only when you have them can you claim them for tax purposes - it is better to keep one too much than one too little. The consultant can still throw them away.