(2024)
How is private use of a telephone correctly taken into account?
If you fully deduct telecommunications expenses, such as telephone, fax, and internet, as business expenses, you must determine the private usage share and record it as business income, as well as pay VAT on it.
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The valuation of private withdrawal is based on the so-called partial value (§ 6 Abs. 1 Nr. 4 EStG). Here, partial value refers to the actual cost price. However, as it is very difficult to precisely quantify the extent of private use, the proportionate telephone costs can be estimated (OFD Koblenz dated 10.1.2002, S 2121 A). In Baden-Württemberg, for example, the tax authorities use a guideline value of 360 Euro per year for the private telephone share.
Alternatively, in our opinion, it is possible to only enter the business share of the telephone costs as business expenses and to completely forgo an entry under business income.
Traders, freelancers, and farmers are at a significant disadvantage compared to employees regarding private telephone use. For employees, the use of business telephones, fax machines, computers with internet is tax and social security-free, regardless of the extent of private use (§ 3 Nr. 45 EStG). Unfortunately, this generosity of tax exemption does not apply to the self-employed.
The tax authorities believe that applying this exemption provision would open up the possibility of deliberately shifting private expenses into the tax-relevant business area, thereby obtaining unjustified tax relief (BMF letter dated 6.5.2002, DStR 2002 p. 999). This view has been confirmed by the BFH (BFH ruling dated 21.6.2006, XI R 50/05).
Since 2015, municipal office holders (council members, district councillors) are better off if the district or municipality provides them with tablet PCs or similar devices: From 2015, the private use of data processing and telecommunications devices is also tax-free for persons performing voluntary public service and receiving an expense allowance from public funds in accordance with § 3 Nr. 12 EStG (§ 3 Nr. 45 Satz 2 EStG).
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