(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.

Current: Since 1 January 2021, there has been a particularly advantageous new regulation for all types of computers and software: The Federal Ministry of Finance has very generously stipulated that the normal useful life is generally one year. This means that the purchase costs of computers and software can now always be fully deducted as income-related expenses or business expenses in the year of purchase, regardless of the amount (BMF letter of 26 February 2021, IV C 3-S 2190/21/10002:013).