I'm starting a further training course to become a technician specializing in electrical engineering on September 13th, 21st.
Now I think about whether it might be possible to buy things like laptop, printer etc. Now because I've found a good offer for a laptop.
Laptop would cost me 700 euro
and the printer about 100 euro
If I buy these things now (9 months before). Can I then easily take it off next year for further training or would that be too far in advance?
You can only deduct a laptop for tax purposes if you can prove that it is used at least 50% professionally / for further education. To do this, it is usually necessary to keep a corresponding "book of use" of grades that you have to present on request. So it would look difficult if not in use
Believe me, nobody looks at that.
On the subject of bookkeeping: it is sufficient if you have a PC to continue learning at home. Then you can automatically assume 100% professional use
the only thing that is looked at is the bill. And from then on depreciation for 3 years
The notebook and the printer are part of the work equipment - in your case it is a professional use.
Both devices belong to the low-value assets (each less than 800 euro net) - so they can be written off in full in the year of purchase as business expenses / business expenses; if there's also private use (this is generally assumed by ArbN), professional use must be determined as a percentage (e.g. By means of an appropriate and credible estimate).
The time outside of the professional use must be taken into account - for the professional time, the assets are reallocated (from purely private use to mixed use).
In any case, one can use the simplification rule set by the Federal Court of Justice: a maximum of 50% of the acquisition costs can be applied if the assets are mainly used professionally - otherwise the tax office must have a valid justification if they do not have the 50% want to acknowledge. A usage over 50% must be made credible to the tax office.
To determine the value that can be used for the reallocation, the "fictitious" depreciation period of 3 years is taken into account.
Example:
Acquisition January 2021 - professional use from September 2021 - duration of the training 2 years
professional use therefore: 36 months /. 8 months of private use before and 3 months after = 25 months of professional use
Acquisition cost for both assets: 800 euro
= 800/36 * 25 * 50% = 278 euro
Since the 278 euro are also below the 800 euro limit, the full amount can be set as income-related expenses in 2021 - nothing may be deducted in the following years (except e.g. Paper, partons etc. For the printer, security program, other software (e.g. Office365) - then again with the proportion of professional use of e.g. 50%)
"Most helpful answer" was premature, especially since the contribution as such does not reflect the legal situation and is therefore factually incorrect.
This concerns GWG, therefore no depreciation over 3 years - in addition, the purely private use must be taken into account before and after the training - it must be rededicated accordingly.
Correction in my example: 24 months of professional training = 800/36 * 24 * 50% = 267 euro - there was no need to calculate the professional useful life.
GWG is not mandatory to do! You always have the right to choose AfA
And believe me if it is used privately before and after, nobody cares about the amount!
Or you can opt for depreciation. GWG is not mandatory
