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I thought you might be interested in looking at Tax Deduction for Laptop as Freelance with Kleine Unternehmen (Nebenaktivität).
https://www.toytowngermany.com/forum/topic/375909-tax-deduction-for-laptop-as-freelance-with-kleine-unternehmen-nebenaktivität/?do=findComment&comment=3747288
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