I studied in 2015 and was initially a small entrepreneur. In August 2015, I bought a laptop that I used all day for these activities. From October 2015, I switched to an employment relationship in which I continued to use the computer for work. However, I continued to be a student and small business owner. How do I correctly state the purchase of the computer in the tax?
You simply create an AFA list (desk, chair, etc. Also PC)
Date of purchase, AFA accurate to the month for 1 year, then x% annually (based on the AFA duration, usually I believe 5 years = 20% p.a.)
Is it about the 2015 tax return?
In principle, the laptop can be divided proportionally to the respective types of income - the private part would have to be taken into account if necessary - 50% private part can be seen as the so-called non-complaint limit.
So z. B. 20% small business owners - 20% studies - 10% professional use in employment - 50% private use
The laptop must be depreciated over 3 years (then in my example: 50% of the full acquisition costs would have to be depreciated), provided the acquisition costs are over 410 euro net. Under 410 euro net, you can immediately write in full, then in part.
