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Deducting work-related expenses above the standard allowance

For employees, the tax office automatically deducts a standard allowance for work-related expenses. Anyone who had more work-related costs can claim them individually and thus lower the tax burden, provided they exceed the standard allowance and are verifiable.

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For income from employment, an employee standard allowance is automatically taken into account (§ 9a EStG). Higher actual work-related expenses can be claimed individually if they exceed the standard allowance.
Deductible items include commutes to work, work equipment, further training, application costs, a home office or maintaining a second household. Only the amount above the standard allowance has a tax effect.

What you should do now

  1. 1

    1. Collect costs

    Record all work-related expenses of the year with receipts.

  2. 2

    2. Compare with the standard allowance

    Check whether your work-related expenses exceed the employee standard allowance.

  3. 3

    3. Enter in the return

    Enter the work-related expenses in Annex N.

  4. 4

    4. Keep evidence ready

    Keep receipts ready for possible queries from the tax office.

How to spot the scam

  • Receipts are missing, so higher costs cannot be proven.
  • Private and work-related costs are not cleanly separated.
  • Deductible items are left out through lack of knowledge.

Frequently asked questions

When is it worth listing work-related expenses individually?

When your actual work-related costs exceed the employee standard allowance (§ 9a EStG). Only the amount beyond it lowers the tax. With a longer commute, further training or a second household, that is often reached quickly.

What can I deduct as work-related expenses?

Among other things the commuting allowance for the way to work, work equipment, specialist literature, further-training and application costs, contributions to professional associations, a home office or the costs of a second household. What matters is the work-related purpose.

Do I need receipts?

You must be able to prove the costs or at least make them credible. The tax office does not always require all receipts with the return but can request them. Keep receipts and evidence in order until the assessment is binding.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.