Field help: (2023) Designation
Designation

Specify which application costs you have incurred.

You can then deduct all expenses incurred in connection with the job application process. These include for example the cost of:

• Costs for passport photos
• Photocopies
• Filing folders, sheet protectors
• Postage
• Official certifications
• Writing paper, envelopes
• Books or computer programmes on the subject of application and presentation
• Travel expenses to the place of the job interview
• Job advertisements
• Weekend editions of national daily newspapers, which are known for a large job market, such as the Frankfurter Allgemeine Zeitung (FAZ) or the Süddeutsche Zeitung

Tax officials are often a little more generous with application costs when it comes to the proof requirement. Many tax offices also accept a flat-rate sum. However, you are not entitled to such a flat rate.

• A flat rate of 9,00 Euro per application portfolio
• A flat rate of 2,50 Euro per a simple application folder (e.g. for online applications)

For these amounts, you can refer to the tax court of Cologne (judgment of 07.07.2004, 7 K 932/03).