Computers and telecommunications connections
You can deduct the costs of acquiring a computer as expenses for the production of income if you use your computer for work purposes.
If requested, provide a statement on matters such as how much and for what purposes you use your work computer. The extent to which you use the computer for personal purposes and whether your family has several computers are also significant.
You can deduct the acquisition price of the computer as follows:
|No evidence of the use of the hardware for work purposes||0 %|
|Evidence of use for work purposes||50 %|
|Evidence that the computer is primarily used for work purposes or has been used for the production of substantial secondary income, for example.||100 %|
The same percentages as for computers are applied to payments for telecommunications connections used for the production of income (e.g. broadband).
You can deduct costs of buying tools on the basis of depreciation
Start the deductions in the year of acquisition. Depreciation is not tax-deductible in the year in which the use of the tool for producing income is discontinued.
The acquisition cost of a computer is deducted using annual depreciation of 25% on residual value.
Example 1: You buy a computer for EUR 2,000 in 2017 and can demonstrate that you use it for work purposes. You are entitled to deduct 50%.
Depreciation 25% x EUR 2,000 = EUR 500. Deduction approved: 50% or EUR 250.
Example 2: You buy a computer for EUR 2,000 and use it primarily for work purposes. You are entitled to deduct 100%.
Depreciation 25% x EUR 2,000 = EUR 500. Deduction approved: EUR 500.
Calculate the depreciation for the next year from the residual value: EUR 2,000 – EUR 500 = EUR 1,500 in both cases.
A computer purchased for less than EUR 1,000
You can deduct the computer in one lump sum during the year of acquisition.
The acquisition cost of other tools whose purchase price is over EUR 1,000, but which have a probable economic life of less than three years, can also be deducted in one lump sum. Provide a statement about the useful life of the tool.