Claim acquisition costs in the tax return when buying a laptop?

Earn around 28,000 euro gross in my dual course of study, so I can state advertising expenses and would like to buy a new laptop and deduct it in my tax return. I always read that you have to state how the private and school use of the device is divided (e.g. 50/50) and the FA reimburses the acquisition costs of the school share. Does the FA reimburse this portion in full or only a certain percentage?

This will reduce your taxable income. So you pay for example. Instead of 28,000 euro, only 27,500 euro in taxes.

(at 50/50; 1000 euro laptop) 500 euro x my tax rate is the money saved for me?

Let's say your laptop doesn't cost more than 952 euro

Then you can sell them as GWG, immediately. No AFA necessary.

If your work equipment is 952 euro it will reduce the total of your income.

But only if you exceed the WK lump sum of 1000 euro.

This is multiplied by your tax rate.

If the laptop costs over 800 net, then you have to write it off over three years. So 333 per year, half of them because of. Half use, are 167.

If you are single and have already exceeded the 1,000 euro flat rate for advertising expenses with the remaining advertising costs, then that can amount to 38 euro in tax.