Professional expenses (Werbungskosten) are expenses incurred to earn, secure or maintain employment income. They reduce taxable income.
Flat-rate deduction
Without receipts, the tax office automatically deducts 1,230 €/year. This is often already exceeded – in which case itemised deduction is more advantageous.
Common Werbungskosten
- Commuting (Entfernungspauschale): 0.30 €/km (first 20 km), 0.38 €/km from km 21
- Home office allowance: 6 €/day, max. 1,260 €/year
- Work equipment (computer, work clothing)
- Training and continuing education
- Union membership fees
- Professional literature and tools
Sources: § 9 EStG, BMF.