Tax deductible from computer during job agency measure?

Let's assume a person is doing a further qualification measure through the AgA this year and is buying a laptop for this purpose, which is used for professional training.

Can they be claimed in wages tax the following year, provided that the conditions for the deduction of such work equipment are met?

No.

Yes, below advertising costs.

I also dropped off for part-time studies.

You can only reduce your taxable income if you also pay taxes.

Services provided by the employment agency are regularly tax-free. And with a computer you have to be able to clearly differentiate the professional and private part.

With the reason rather not. Then you would have the cause / connection through tax-free services of the employment agency

but if you need the laptop for your future professional activity, it would be advertising costs (in the year in which you spend the expenses or as a depreciation spread over the next three years)

PYes, as advertising costs.

However, there's already a lump sum of 1000 euro, i.e. You have to prove that you had more than these 1000 euro in advertising costs.