I'm primarily concerned with advertising costs.
My real question is a little longer and that's why I put it in the description:
If you buy a laptop for work for less than 950 euro and I state this purchase for advertising costs and thus write it off, what exactly is written off? Will the entire value of the device be written off / paid or only 19% sales tax.
So I would have to pay 769 euro (at 950 euro), i.e. Deduct the VAT or will I get the entire purchase amount back?
Of course, you won't get the purchase price back.
advertising costs are deducted from gross wages and only the remaining amount is taxable. How high the exact tax savings will be depends on your tax rate (0% -45%)
since you are not entitled to deduct input tax as an employee, the gross amount would have to be taken into account as advertising costs
The costs for objects that can be used over several years and more than 850 euro net are then not deducted at once but spread over the usual period of use (for a laptop eg 3 years)
Only here is the total purchase price discussed: https://taxfix.de/anleitungen/computer-absetzen/
Does that mean that I simply pay 26 euro less tax each month over the period of use (3 years)?
It depends on how expensive the computer is. Up to 850 euro net If the total acquisition costs can be deducted as advertising costs in the year of payment, it is more expensive spread over 3 years
monthly, this is not noticeable at first. Only at the end of the year after submitting the income tax return (exception: application for a tax reduction)
and as written above, you won't get the amount paid in taxes refunded. You only have to pay taxes for 28000 euro instead of 30000 euro (with 2000 advertising costs per year)
That would be 936 euro! Then you would have paid (almost) nothing for the computer!
Advertising costs of 1,000 euro have already been included in the income tax table. If you have no further advertising costs, then the computer has no effect.
