To deduct notebook for training from the tax?

Wanted me to buy a laptop for my education about 400 euro.

Can I then deduct it from the tax?

If so, how much do I get back and where do I apply for it?

You have to enter this into your annual tax return at Advertising Costs. You then pay no tax on the purchase price (or a certain percentage of it).

What else is that "deduct from the tax" namely not.

Your laptop is gem. § 9 income tax law (EStG) advertising costs there. Advertising costs are defined as follows: "Expenses that serve to safeguard, maintain and acquire income."

You can use your income tax return to deduct your laptop as a business expense. This is done under Annex N, second page (work equipment). Remember that according to §9a EStG you have an employee lump sum of 1000 euro (but this is a different story).

It's best to pick up the bill. It could be that you have to credibly convey the professional use to the tax office, since you could also use it privately. Then the full amount will not be deducted as business expenses. At the small sum, I do not believe it.

Question: Will you be deducted payroll tax from your training allowance?

If not: With 0,00 euro payroll taxes, there's also only a refund of maximum 0,00 euro.

According to payroll I pay 85 euro EZ income tax and 29,49 lfd

Do not I have to pay anything for the laptop?

I can clearly deny your question. You have to buy and pay for the laptop as usual. If you do buy the laptop this year (2019) then you can schedule it in your income tax return 19 (possible from 01.01.2020).

How your purchase works is very important to your income. Do you pay wage and church tax?

The tax system for a normal employee explained briefly:

If you work, there's a certain gross amount. Insurances and taxes (payroll tax and, if applicable, church tax) are deducted from this gross amount.

Example: You earn 1000.00 euro every month. That's about 10 euro payroll per month. In the year you have earned 12,000 euro and for that were deducted from the employer to the tax office, the income tax (120 euro).

Simply put, now all your revenue is added up and expenses deducted.

12000 euro - 400 euro = 11600 euro.
(quite simply, of course it's not that easy).
Now you have paid taxes for 12000 euro, but only have to pay taxes for 11600 euro. So you get from the 120 euro possibly 20 euro again.

Simple and simple explained. The numbers are just fictional and not true. They serve to clarify.

But as I said at first, depending on your income and spending. Also to be considered is the AN-PB (§9a EStG) as already stated in the other answer.

To be able to say more precisely, one would have to know your private circumstances.

Then your training fee must be more than 1,100.00 euro per month!

In addition, the tax office will ask for the installed programs to ask the connection with the profession (income-related costs!).

Yes, the training allowance comes down to about.

Yes, I use it mainly for education then