Computers and data communications connections
If you use a computer for work, you can deduct the acquisition costs as expenses for the production of income.
If requested, you must specify how much and for what purposes you use the computer in your work. The deduction amount also depends on whether you use the computer for personal purposes and how many computers you have in your household.
You can deduct the acquisition price of a computer as follows:
|No proof of work-related use of the computer||0%|
|Proof of work-related use||50%|
|There is proof that the computer has been used primarily for work purposes or for acquiring considerable secondary income.||100%|
Data communications connections
Charges for data communications connections (e.g. internet connection) used for the production of income are subject to the same deduction rates as computers.
You can deduct the acquisition cost of a tool as a depreciation
Make the first deduction in the year of acquisition. You can continue to make deductions for the item as annual depreciation up until the year when the item is no longer used for producing income.
You can deduct the acquisition cost of a computer as annual depreciation. The deduction is 25% of the remaining undepreciated acquisition cost every year.
Example 1: You buy a computer for €2,000 and you have proof of using it for work purposes. You are entitled to a 50% deduction.
25% depreciation x €2,000 = €500. The approved deduction is 50% or €250.
Example 2: You buy a computer for €2,000 and it is primarily used for work purposes. You are entitled to a 100% deduction.
25% depreciation x €2,000 = €500. The approved deduction is €500.
Deduct the depreciation for the following year from the undepreciated acquisition cost: €2,000–€500=€1,500 in both cases.
A computer purchased for less than EUR 1,000
You can deduct the price for the computer as one single deduction in the acquisition year.
The acquisition price for other tools priced over €1,000 can also be deducted as one single deduction, if the probable economic life of the tool is less than 3 years. Give an account of the economic life of the tool.