Let's say a worker buys a 800 euro laptop for work and sometimes private purposes. If he puts it off the road in the best possible way, how much did the laptop cost him in total?
First of all, the professional need must be recognized.
At 800 euro, you can write off the entire cost in 3 years. But then again, the private share is taken into account.
In the theoretical assumption that the laptop can actually be "sold off" and lump sums are ignored here, the annual tax would be reduced by the purchase price.
This overpaid payroll tax / income tax would be reimbursed. Maybe 20 or 30 or 100 euro, depends on several factors.
In practice, it is virtually impossible for workers to claim a laptop or PC as "cost of employment" nowadays.
If someone is an employee, then this is about cost of employment and this is then spread over five years, because it is over 487.90 euro (limit for so-called low-value assets), every year then 20% of 800 euro or 160 euro can be attached.
If the purchase is in the second half of the year, then it is 10% in the year of acquisition, then 20% for four years, then another 10%.
If you include the 160 euro over the lump sum limit of 1000 euro including this for advertising costs, then this will affect at all.
The tax rate is individually your tax rate.
So if you do not get the 1000 Euro package, the laptop costs 800 Euro.
If you do not pay taxes because you have to pay taxable income, it costs 800 euro.
But if you have to pay tax on 100,000 euro a year and the 160 euro are completely higher than the lump sum as an advertising cost, then you save the top tax rate and get 42% of the 160 euro again. But there's not more.
As you can see - it is given to who has.
P.S. DerHans has rightly noted that the professional need is there and the private share should then be very low. Otherwise there's a deduction.
The annual tax would be reduced by the purchase price.
No. The income from non-self-employment or, ultimately, the taxable income would be reduced by this amount
That's what I meant, only formulated bumbling. Mea culpa.
My FA only lasts five years, even for people in IT. Were two years on request two years, but is now unfortunately changed.
Section 6 (2) Income Tax Act:
1The cost of acquisition or manufacture, or the value of depreciable tangible fixed assets eligible for independent use in accordance with paragraph 1 (5) to (6), may in the year of acquisition, production or contribution of the asset or of the opening of the holding in full amount shall be deducted as operating expenses if the acquisition or production cost, less any amount of input tax included therein (§ 9b (1)), or the place of its replacement pursuant to paragraph 1 (5) to (6)
Value for the individual asset not to exceed 800 euro.
Oha, thanks! For me, they always distribute everything nicely evenly.
