College certificate for submission f. Tax office?

Can someone tell me what exactly that means?

"For the extra-occupational study at the FOM University of Economics & Management, regular use of a computer / notebook with Internet access is required and we recommend using a printer to print documents for study."

You get this certificate so you can deduct the cost of the computer and printer and internet access from the tax.

Has already been answered - but now the additional information: The tax office will most likely assume a certain proportion of the costs (30 - 50%) as privately arranged. A higher professional share must be proved!