What 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 on your tax return. It doesn't matter whether you are applying from a current 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, transparent sleeves
- Postage
- Official certifications
- Letter paper, envelopes
- Books or computer programs 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 substantiated 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 assume that the clerk may 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.
(2023): What costs can I deduct as job application expenses?
How much can I deduct as a flat rate for job application costs?
However, tax officials are often somewhat more lenient regarding the proof required for job application expenses. Many tax offices also accept a flat rate. However, you are not entitled to such a flat rate. If you wish to apply a flat rate per application, it depends on the understanding of the respective clerk.
For higher job application expenses, you will definitely need to provide proof, as the so-called non-detection limit is usually exceeded.
If you cannot provide evidence for the individual items, you should estimate them. The Cologne Tax Court considers the following amounts to be reasonable (FG Köln dated 7.7.2004, 7 K 932/03):
- 9.00 Euro for an application with a folder,
- 2.50 Euro for an application without a folder (e.g. for email applications, short and speculative applications).
Some tax offices also consider 10 Euro to 15 Euro per application to be credible if the applications are proven, e.g. through interim or rejection notices or other correspondence with the relevant employers.
For interviews, travel expenses can be claimed according to business travel principles, i.e. travel costs at actual rates, additional meal expenses, possibly accommodation costs and incidental travel expenses. Reimbursements must of course be deducted from the expenses claimed. This also applies to subsidies from the employment office.
(2023): How much can I deduct as a flat rate for job application costs?
Can I claim travel expenses for a job interview?
You can claim travel expenses to the interview at 0.30 Euro per kilometre travelled. To successfully deduct the travel expenses, note the number of kilometres travelled for the round trip on either the invitation letter or a confirmation from the inviting company.
To record the travel expenses (0.30 Euro per kilometre travelled) for the assessment year 2023, you can create an entry on the "Application costs" page: "Travel allowance: X km on DD.MM.YYYY". Enter the result of your own calculation as the amount, e.g. Travel expenses: 270 km on 04.05.2023: 70 km x 0.30 Euro = 81 Euro (= deductible travel expenses).
Alternatively, you can use the travel expenses calculator, which asks for all expenses incurred in connection with the trip to the interview location in detail.
(2023): Can I claim travel expenses for a job interview?
