Tax deductibility of used laptop?

For my work as a self-employed person, I use my privately purchased laptop from 2017. Can I, and if so, how can I claim it for tax purposes?

First, the laptop must be assigned to the business assets and inserted.

Since the laptop is a wearable asset, you have to reduce the acquisition costs incurred in 2017 by the depreciation that would have been incurred between the original purchase in 2017 and the deposit.

When you have then used this to calculate the amortized cost, you have to see whether it can be deducted directly as operating expenses; Keyword low-value assets.

Otherwise, you have to write off the laptop with the amortized cost as normal over the remaining useful life.

It's best to ask your tax advisor who will help.