I plan to buy a notebook for my company. However, the desired model (~ 1000 euro) is only available in the USA (eg at Amazon.com). Is the device tax deductible when I buy it through Amazon?
If you have the bill and it was legally introduced.
Yes. As long as there's an invoice for it, you can deduct it like any other device from the tax.
What taxes does the colleague want to sell?
Naturally. You have made a business issue that reduces your profit. This will save you taxes. Note that you have to write off the notebook over three years.
The taxes his company pays on its profits.