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Tax Deduction for Laptop as Freelance with Kleine Unternehmen (Nebenaktivität)

7 posts in this topic

I made my research here and in the rest of web but I have still some doubts.

 

I am a permanent employee. My employer provide me a Laptop for work, and just for work. I don't use that laptop at home for private reason. I use just in case I do homeoffice for my employer or emergency activities ( I work in IT).

 

I am also registered as Freiberufler and I am (and I plan to stay according to my planned incomes) in the Kleine Unternhemen case. By the way my employeer know and authorized this Nebenaktivität.

 

As Freelance I work still as IT Developer/Consultant and I am using my private laptop.

 

I need to buy now a new laptop and I am thinking to put this as an expenses for my freelance activtiy in the tax declaration. Basically my freelance activity is eating ALL my free time. This means also that each time I turn on my personal laptop it's (sadly) 90% of time for working as freelance. The remaining 10% is just to see occasionaly movie or play some videogame (actually I don't play since months :wacko: ).

 

So I would like to declare the truth and putting just 90% of the laptop value as an expense for my Freelance activity, and not 100% of value. Is this possible and legal ?

 

Also, I read about a yearly limit that force you to spread the cost among 3 years. On a website I read this limit is about 960euro but here I read that it is 480 euro (about). What is this limit ?

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41 minutes ago, Frantic said:

So I would like to declare the truth and putting just 90% of the laptop value as an expense for my Freelance activity, and not 100% of value. Is this possible and legal ?

 

Yes.

 

41 minutes ago, Frantic said:

On a website I read this limit is about 960euro but here I read that it is 480 euro (about). What is this limit ?

 

For items bought up to 31.12.2017, the limit is 410€ + VAT, i.e. 487.90€.

For items bought on 1.1.2018 or later, the limit is 800€ + VAT = 952€.

 

These are the limits for not having to spread the cost of the laptop over 3 years: https://de.wikipedia.org/wiki/Geringwertiges_Wirtschaftsgut#Sofortabschreibung_bei_Anschaffungs-_oder_Herstellungskosten_ohne_Umsatzsteuer_bis_410/800_Euro

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Time has come, but I still have some doubts:

 

USAGE.

I fear that declaring just 90% of the value for work reason will invalidate my request to put this as an expense for my Freelance activitiy. Am I "overthinking" ?

 

HOW TO BUY

When I buy the laptop should I declare, state something that has to be written in the Invoice ? For example in my homecountry you should ask that your activity name and VAT number should be printed on the invoice.

Here in Germany I have a Steuer number related just to this activity. Should I follow a particular procedure to buy the laptop or i can just buy it as a "normal" private customer ?

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1 hour ago, Frantic said:

Time has come, but I still have some doubts:

 

USAGE.

I fear that declaring just 90% of the value for work reason will invalidate my request to put this as an expense for my Freelance activitiy. Am I "overthinking" ?

 

If that is your only laptop the Finanzamt will not accept 90%. Maybe 50% without hassle. 

 

1 hour ago, Frantic said:

 

HOW TO BUY

When I buy the laptop should I declare, state something that has to be written in the Invoice ?

 

Your company name. I guess you are an Einzelunternehmer, then the company name is your full first and last name.

 

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4 hours ago, someonesdaughter said:

 

If that is your only laptop the Finanzamt will not accept 90%. Maybe 50% without hassle. 

 

 

Actually will not be the only one. I will keep the old one.

To be honest it will really piss me a situation where I want to declare the truth but then the final result depicts a situation that is not true and "damages" me (the 50% personal usage). 

At that point I would just declare 100% while the old laptop will be the personal one.

 

But how they check the usage of the laptop ? They ask to bring you and check what is installed ? What are the last modified files, they check the events register of windows or what ? :blink:

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4 hours ago, Frantic said:

But how they check the usage of the laptop ?

 

You will be the one who has to prove 100% professional usage. ;) 

 

4 hours ago, Frantic said:

 

They ask to bring you and check what is installed ? What are the last modified files, they check the events register of windows or what ? :blink:

 

Umsatzsteueraußenprüfer check the programs and files. 

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I bump up the thread for an additional question.

Where should I add this expenses ? Anlage N as Werbungkosten or Anlage S (I guess in the depreciable goods ) ? I really hope it is not Anlage S because then I guess I have to start to make statement about value of my assets and other stuff. Actually I am in the Kleine Unternehmen case and basically with very simple stuff to declare (just to invoices, no expenses or other fancy stuff).

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