Field help: Telecommunications costs

Enter your expenses for telephone, Internet and so on.

If you also use your private telephone for business or professional calls, the costs can be deducted as business expenses with the professional use portion. The same applies to the use of a private Internet connection for business purposes. Either you enter the total costs here as business expenses and then you have to add the private portion to the business income as a usage fee, or you can enter only the business costs here in the first place and then save the private portion as a usage fee.

To determine the business use portion, you have two options:

• Flat-rate accounting or
• Itemisation