I'm a bit confused because I'm going to start my master's degree soon, so I wanted to get a laptop for it.
Now I ask myself that is one of the income-related expenses and I can deduct it on my next tax return.
Can someone just tell me what kind of value we're talking about and how is it because of the tax return since I don't work and don't pay any taxes.
I do not know whether that still plays a role I receive BAföG.
"Deduct" means that taxable income is reduced by one expense, which reduces the income tax burden. If you don't earn and pay taxes, there's nothing to deduct.
If you have now registered for the master class, you have already worked this year and probably paid wage tax as well. You will also pay taxes again afterwards.
If you have more costs in the current year than you paid in taxes, you can have the "loss" carried forward to the year after next.
So you should collect and document all receipts related to the master class.
In order to be able to get off something, you first have to earn something! What you can then "deduct" is the VAT! So the 19%, or currently 21% - if you use the laptop for work. This tax is offset against the taxes you have to pay - that is, offset! So instead of a profit of 1000 euro, you only have to pay tax on 810 euro. So save around 35 euro on your next tax return:-)
No, it is not enough to have more costs than you paid taxes. You must have spent more than you took in.
What you can then "deduct" is the VAT!
Why not the whole purchase price?
So the 19%, or currently 21%
Where do the 21% come from now?
This tax will be offset against the taxes you have to pay
No, there's no offsetting in this form in income tax.
So instead of a profit of 1000 euro
Why profit? I'm assuming that Alex does not run a business.
you only have to pay 810 euro tax
In any case, income-related expenses reduce the income in full, even if it is spread over several years.
In your answer you somehow improperly mixed income tax law and sales tax law.
That sounds better already.
Can you tell me how much I can buy the laptop?
Because the internet once says:
Advertising costs reduce your tax burden on your income as an employee. Advertising costs include all costs that you incur through your work. The tax office takes into account a flat rate of 1,000 euro for employees
And:
Do you need a laptop or PC for professional training? You can also deduct that from tax. Is the price a maximum of 952 euro gross (up to the tax year 2017 it is a maximum of 487.90 euro gross)? Then you can deduct this in full from the advertising expenses in the year of purchase
I'm not on the subject at all
And do I have to pay attention to anything else?
You expect correct answers from DerHans in tax law? Keep on dreaming
You can buy a laptop for any price it's worth to you. You don't pay any taxes, so the income-related allowance fizzles out. Possibly there's a loss carryforward, and due to the distribution over several years, the income-related expenses deduction only has an effect in later years - if it does.
As you have already correctly spelled, the 1,000 euro flat rate for advertising expenses is only available from employees.
Yes, sometimes it gets a hit.
