State application costs in the tax return
Everyone knows it: you sit in front of your tax return, have countless receipts gathered around you, but you know simply not how to correctly enter the costs incurred, including application costs, in the tax return target.
What you need:
- supporting documents
- Pen, paper
- calculator
- Investments
- Application costs can e.g. B. costs for copies, application photos, application folders, specialist books like "How do I apply correctly", application courses or -seminars, accommodation costs, ride costs, Additional meal expenses, costs for appropriate clothing for the interview, etc.
- As a rule, the application costs listed above as an example represent advertising costs within the meaning of Section 9 Para. 1 sentence 1 of the Income Tax Act, so that you can state this tax-reducing in the income tax return.
- However, you cannot claim costs for clothing for the interview as business expenses, even if you bought them specifically for the occasion. Because here the principle applies: clothing can also be used privately and a precise separation between professional and private use of clothing is not possible in this case. For this reason, the cost of the suit for the interview is the cost of living a private life.
- You bear the application costs on Appendix N, 2. Page, line 47, reference number 53. Enclose the receipts for the application costs with the income tax return.
- Furthermore, have the appointment confirmed by the respective company via the interview. The company should state in the confirmation whether travel costs, accommodation costs, additional meal expenses, etc. were reimbursed. Also attach this receipt to the declaration. In terms of the costs incurred for attending the interviews, you will certainly not have any problems with the tax office with such a receipt.
- It also makes sense if you attach a small list of the costs incurred to the declaration. This makes the work of the tax office easier and you will not receive any queries.
Unemployment does not automatically mean that a tax return is superfluous ...
Example - application costs incurred for the tax return
- Example: Anna has worked as a bank clerk at various Banks Applied. This incurred the following costs: copies of certificates 10 euros, application photos 20 euros, application folders 15 euros, specialist book "How do I apply correctly?" 30 euros, pants suit and shoes 150 euros. She also had two interviews at the Reich Bank and at the Saver Bank. She drove 30 kilometers there and back to the interview at Reich-Bank. At the saver bank in Munich, she had to complete a two-day selection process (Tuesday and Wednesday). Since Anna is from Leipzig, she took the train to Munich. The train ticket cost a total of 150 euros for the return journey. She also had to spend 120 euros in the hotel for 2 nights. Anna arrived in Munich on Monday at 3:30 p.m. On Wednesday she took the train back to Leipzig at 9:00 p.m.
- Solution: The following advertising costs can be claimed: copies of certificates 10 euros, application photos 20 euros, application folders 15 euros, specialist book 30 euros. Travel expenses for an interview at the Reich Bank 30 kilometers x 2 x 0.30 euros = 18 euros. Train ticket to Munich 150 euros, accommodation costs 120 euros, additional meals on Monday (at least 8 Hours absent) 6 euros, Tuesday (24 hours absent) 24 euros, Wednesday (at least 14 hours absent) 12 euros; so a total of 405 euros. The cost of the trouser suit and shoes in the amount of 150 euros cannot be claimed as income-related expenses, as these represent the cost of living.
When documents are missing
If the receipts are missing, there is still the possibility of estimating the application costs. But even for this, you always need the cover letter or any invitations to job interviews as evidence. Estimate the expenses, then it depends not only on the number of applications, but also on the type of application. For applications by e-mail you can often charge 2.50 euros per application and often 8.50 euros when sending application folders.
However, there are depending on Tax office clear differences in how high the costs can be set per application. In order to be able to prove the costs incurred in case of doubt, it is therefore fundamentally important to collect all receipts and receipts.
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