(2022) Is there a standard allowance for additional work-related items?

Many tax offices accept an allowance for additional work-related items. This allowance is a tolerance limit, meaning the expenses do not need to be proven with individual receipts. However, there is no legal entitlement to an allowance for work-related items. The tax officer can always remove expenses for work-related items without proof.

Most tax offices do not require receipts if you claim work-related items as business expenses up to an amount of 110 Euro. However, you have no legal entitlement to this "allowance".