Just settle monitor off the tax?

Pa
2

The monitor, as a 'non-self-sufficient item', must normally be taxed together with the computer connected to it.

But how is that when I get a notebook from the employer for the home office and I buy a larger display for private purposes. Can I then remove this screen individually?

Me

Do not mess up!

The property as so-called "GWG", as low-value assets, is decisive for the immediate depreciation according to § 6 Abs. 2 and 2a EStG.

After that, the assets must

-movable
-abnutzbar
be capable of self-employment.

The third criterion is actually missing.

The "solution" lies in the distribution of the acquisition costs in the context of the depreciation according to § 7 Abs. 1 EStG. You would have to allocate the effort over the useful life, for which the official depreciation tables are decisive.

My unofficial tip: Simply fill in fully as advertising costs, § 9 para. 1 no. 7 p. 2 EStG. The tax office, if you are otherwise tax-honest, may not look so closely here.

Me

* Note - no legal advice. I still see the problem of the rebuttable assumption of higher private use in your circumstances.