Second question Taxes - work material?

After my first question was answered super, I have one now. I want to buy a notebook for work. As a trainee teacher or teacher, I have a lot to do with it. Be it to prepare the lessons with worksheets that create class work or write messages to parents. It is also important to gain knowledge in digitization in order to be able to handle a beamer or SmartBoard.

I would now like to buy a notebook that is also longer and high quality, but 90% of my working thoughts. How can I prove this to the tax office and is that even possible? For example, a notebook from Apple for 1500 euro?

If you can prove that you need 100% of the notebook for work, this could be approved. Otherwise, since there's always the possibility to use it privately, they probably will not recognize it.

How do I prove it?

I can't tell you that either. I do not know any way.

Mixed goods are usually accepted without objection to 50%.

At 1.500, - € a immediate write-off is not considered.

The price is to be amortized over the normal useful life or after depreciation (3 years). This is to be expected on a monthly basis.

If you want to play it safe, put it in half, then go i.d.R. By. If you want to start more, maybe you have to involve the payroll tax or the tax adviser of your trust.

How do you mean? So 50% off from the tax deduction? That would be the allowed 800 euro or you do not mean that?

Jo that tastes

Notebook, computer, tablet are devices that can also be used privately, so the tax office will accept no more than 30 to 50% of the acquisition costs as a professional. A higher occupational use must be proven and that is difficult!

Since the device costs 1,500 euro, the professional share over the expected useful life of 3 years is depreciated. The depreciation is calculated on a monthly basis.

I do not know where you had math but 1,500 * 50% = 750, - €.

Nevertheless, since 1.500, - € gross> 800, - € net -> Depreciation after depreciation.