Which costs can I deduct as job application expenses?

Are you applying for a new job? If so, you can deduct the costs incurred as employment expenses from your taxes. It doesn't matter whether you are applying from an existing job or are unemployed. The success of the application is also irrelevant.

Application costs can be entered in the "Employees > Expenses > Application costs" section at Lohnsteuer kompakt. You can then deduct all expenses incurred in connection with the application.

These include, for example:

• Expenses for passport photos
• Photocopies
• Document folders, plastic sleeves
• Postage
• Official certifications
• Letter paper, envelopes
• Books or computer programmes on the subject of applications and interviews
• Travel expenses to interviews
• Costs for job advertisements and job portals (online, print)
• Weekend editions of national daily newspapers known for a large job market, e.g. FAZ or Süddeutsche Zeitung

If receipts are no longer fully available, the expenses can also be credibly claimed with flat rates in the tax return.

Tax officers are often somewhat lenient regarding the proof requirement for application costs. Many tax offices also accept a flat rate. However, you are not entitled to such a flat rate.

For higher costs, you will not be able to avoid providing proof, as the so-called non-detection limit is usually exceeded. You must therefore expect the clerk to request proof of the expenses. You can prove the costs, for example, with a copy of the application, invitation letters to interviews, or confirmations/rejections from the company.