Enter a unique name here that describes the contract or provider, for example, the name of the provider, the contract number or the phone number used.

Enter the total costs for telephone and Internet that you incurred in the tax year 2024. This includes both basic fees and variable costs such as call charges or data volumes.

This value is calculated automatically and taken into account in the tax calculation unless you specify an individual amount that you wish to claim instead.

The flat-rate deduction is limited to a maximum of 20 Euro per month or 240 Euro per year.

Select ‘yes’ if your work-related share of the costs is higher than the allowance.

Note that in this case, a detailed list and corresponding proof are required in order to claim the higher amount.

Please enter the actual proportion of work-related use that you previously calculated. To do this, please itemise the work-related and private proportions of your telephone and internet use in a separate list, for example by:

• Itemised bills: Note the calls you make for business purposes and their duration.
• Internet usage log: Keep a record of how often you use the internet for work purposes and for what over a representative period (e.g. three months).
• Percentage estimate: If it is not possible to record this precisely, you can make a well-founded estimation (e.g. "approx. 60% for work").

Important: This list should be as specific as possible and should be supported by invoices, itemised bills or a written statement of use to make the information comprehensible.

Select ‘Yes’ if your employer has refunded some or all of your work-related expenses tax-free.

Enter the amount you received as a tax-free refund for telephone and internet costs from your employer in the tax year 2024.

This amount reduces the deductible costs.

This shows the final amount that is considered deductible after deducting tax-free refunds and taking into account the work-related share.

This value is calculated automatically and does not require any further entry.