(2023) How can I depreciate work equipment?

If you spend more than 800 Euro (excluding VAT) or 952 Euro (including 19% VAT) on a work-related item, you must spread the costs over the expected useful life, i.e. depreciate them. Each year, you can then only claim the respective depreciation (AfA) as income-related expenses. Employees use straight-line depreciation for this. The depreciation period is specified in the so-called AfA tables of the Federal Ministry of Finance.

Depreciation period for various work-related items:

• Mobile devices: 5 years
• Photo, film, video, and audio equipment: 7 years
• Typewriters: 9 years
• Office furniture: 13 years
• Safes: 23 years
• Cars: 6 years

For the year in which you purchased the work-related item, the calculated AfA amount can only be deducted on a monthly basis. One twelfth for each month.