Everything you spend for your job reduces your tax. The €1,230 lump sum is quickly exceeded. Which items count, which proof the tax office wants and where the limits are.
In short
- Everyone gets the €1,230 lump sum without proof; it pays above that.
- Commuting is the biggest item: 30 cents per distance kilometre, 38 cents from kilometre 21.
- Equipment up to €952 gross deductible immediately, above that over the useful life.
- Home office allowance €6 a day, up to €1,260, in addition to the distance allowance for office days.
What work-related expenses are
Work-related expenses (Werbungskosten) are costs you incur to earn, secure or maintain your salary. The tax office deducts them from gross pay before calculating tax. At a marginal rate of 35 percent, €1,000 of expenses above the lump sum brings €350 back.
Commuting
The distance allowance applies to the one-way route regardless of transport: 30 cents per kilometre for the first 20 kilometres, 38 cents from the 21st. At 25 kilometres and 220 working days that is 20 times 0.30 plus 5 times 0.38, so €7.90 a day and €1,738 a year. Whoever takes the train and pays more than the allowance claims the ticket costs. Home office days do not count for the commute but do count for the home office allowance.
Home office and study
The home office allowance is €6 for every day you mainly work from home, up to 210 days or €1,260. A separate study as the centre of your work allows deducting all proportional housing costs or a flat €1,260. Both together is not possible.
Equipment
Laptop, monitor, desk, office chair, specialist books, software, tools, workwear with a logo or protective function. Up to €952 gross per item immediately in full, pricier devices over the useful life, computers immediately since 2021. With mixed use you estimate the professional share, usually 50 percent for phone and internet, where the tax office accepts a flat 20 percent up to €20 a month without proof.
Training, applications, relocation
Seminars, courses, certificates, language courses with a job link, travel there at 30 cents per kilometre driven, accommodation and meal allowance. Application costs at a flat €2.50 per online application and €8.50 per folder. Job-related moves with the relocation allowance of €964 plus transport, agent and double rent. Double household up to €1,000 of rent a month plus trips home.
Small items that add up
Account fees at a flat €16, professional associations and union in full, tax advice costs for the salary part, travel costs for business trips the employer does not reimburse, meal allowance of €14 from eight hours away, €28 for 24 hours. Accident costs on the way to work count too.
Try it yourself
Income Tax CalculatorEnter taxable income, read off tax, marginal rate and average rate, with joint assessment.Frequently asked questions
Do I have to submit receipts?
No, since 2017 you only have to keep them. You store receipts and submit them only on request.
What about the detour to nursery on the way to work?
The detour does not count for the distance allowance. The nursery costs themselves go as special expenses at two thirds up to €4,800.
Can I claim expenses without income?
Yes, for example while studying or unemployed. They are recorded as a loss carry-forward and offset in the first year with income.
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