I'm currently a student and just attached my tax return for last year (2018) to make now I wonder if I can record advertising costs (eg laptop, semester tickets, etc.) or if this has no effect as long as I do not earn more than the allowances have.
Can I only state things that I bought last year or even stuff from 2019?
You should enter everything incl. The travel costs to the study evening with fellow students (30ct / km) and Proportionately the costs of your flat (square meter of the learning or learning corner; Electricity, rent water, heating carpet), double housekeeping, books, purchase costs for books ( 30ct / km), Internet, paper, pen (do not forget procurement costs). Always make sure that on the receipt only things that are part of the cost of income. So if you buy your filler cartridges in the REAL at the other end of the city, let them individually on the scanner and pay the food extra (no allocation)
If you have more income than income, apply for a loss carryforward. Then the taxable salary will be reduced next year. And again and again, until you're done with studying and have your first job with a lot of coal, then pull your loss carry-over from the hat and get back well at the end of the year.
But this information is already several years old, so get hold of "the little Konz" or something similar and read it carefully.
https://www.google.to/search?q=der+kleine+konz
Be creative! You can write everything in your tax return, only you must not lie. Your friendly clerk at the tax office, however, must give a justification for each refusal. If you give the child the right name, he / she is powerless.
The inflow and outflow principle applies, and what was paid in 2019 has no place in the 2018 tax return.
If you do not come across the lump sum of 1,000 euro, you can save the effort with the cost of advertising, this lump sum is taken into account ex officio.
At laptop, computer, etc. Is always assumed also from a private use. 50 to 70% of the purchase price is considered private.
Further questions are answered by the tax consultant or the Lohnsteuerhilfeverein
