I'm currently studying in the 4th semester and wanted to know whether doing things like renting a flat / laptop etc. Can be deducted from tax. If so, are there any requirements and how exactly do you have to proceed? Does a lease have to run through me?
If you study, you will most likely only have a side jog at most? Then what do you want to file a tax return for? If you don't pay taxes at all?
And no, of course you can't sell an apartment. Necessary tools, e.g. You may be able to use a laptop. Discontinue if these things are actually necessary for the job or training. However, one must then come across the deductible fixed amount "advertising costs".
The laptop would have to be considered as a work tool either immediately or over 3 years as special expenses (initial training) or advertising costs (second training or dual studies (as part of an employment relationship)) if it is used for the study
The same applies to the rent. But only if there's a double budget. That means you have to maintain your own household (not the free children's room with your parents) at the place where you live (friends, family).
Then what do you want to file a tax return for?
Because of a possible loss carryforward.