At age 63, I retired prematurely (with deductions) as a long-term insured. Since then I have worked as a lecturer on health and nutrition at several community colleges and as a health consultant for two companies freelance. My income from this self-employment is less than 450 euro per month.
Under these circumstances, can I claim my expenses for work equipment (for example, laptop, books) and my study (operating costs) in the income tax return as income-related expenses?
The limit of 450 euro is only relevant for a self-employed activity.
As a self-employed person, the expenses associated with your activity are business expenses.
Thank you for your answer. The tax office classifies my fees as "tax-free income in accordance with § 3 No. 26 EStG. As a result, according to § 3c para 1 EStG the advertising costs regarding the secondary activity may not be recognized."
Can you say something or is it too specific?
The tax office or the clerk is right, § 3c EStG is quite clear:
Expenditure, insofar as it is directly related to tax-exempt income, may not be deducted as business expenses or expenses
