Written and reviewed by Roland Elias, Steuerberater · Last reviewed
Typical business costs
Software, equipment, professional insurance, advice, training, travel, coworking and marketing can reduce profit when business-related. Mixed costs need allocation.
Timing and depreciation
Not every purchase is deducted immediately. Longer-lived assets may be depreciated, while special rules can simplify lower-value purchases.
- Invoice addressed correctly.
- Business purpose recorded.
- Private-use allocation documented.
- Payment matched to bookkeeping.
Meals, cars and home costs need care
These categories carry special limits and evidence requirements. A bank payment alone does not prove full deductibility.
Frequently asked
Can I deduct a laptop?
Yes to the business-use extent, with the correct timing and depreciation treatment.
Are client meals fully deductible?
Special limitations and documentation apply.
Can I deduct expenses paid before registration?
Pre-start business costs can be relevant when clearly connected to the planned activity.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.
German terms in this guide
Reviewed by Roland Elias, Steuerberater
Certified German tax advisor since 2019 · GTAXio on YouTube · About the author