Occupationally incurred expenses are tax deductible as advertising costs These include all the expenses that employees have to incur in order to be able to work. This includes, for example, daily trips to work, business trips, training, expenses for work clothes or occupational insurance. Legislation defines advertising costs as follows:

"Advertising costs are expenses for acquiring, securing and maintaining revenue."(§ 9 EStG)

The tax office takes into account an employee lump sum of 1,000 euros per year as income-related expenses. Proof is not required for this lump sum and the amount is automatically deducted from the taxable income.

Main advertising costs include:

Travel expenses: a flat rate of €0.30/km can be deducted for the distance travelled between your home and place of work

Accommodation costs: in the case of prolonged absence from your actual place of work, workers are compensated for their accommodations

Work equipment: the full amount for equipment used mainly for work can be deducted as advertising costs

Relocation: relocation for work purposes can be fully deducted from your taxes

Double households: those who have two households due to professional reasons can deduct costs for the second residence from their taxes

Union dues: contributions to professional associations, trade unions, or donations to relief organizations can be deducted in full from your taxes Insurance: this covers all insurances that cover occupational hazards (e.g. Professional liability)

Telephone and internet costs: Costs can be deducted pro rata for occupational use