I'm an employed programmer, officially not working from home.
A friend told me, that you can set off your personal computer and up to specific values, you would not have to prove your work related usage.
I use my private computer for research and work related stuff about 25-50% of the time, but cannot prove this on paper.
According to Lohnsteuer-kompakt.de research is a legitimate work-related activity and if it is not possible to classify private/professional relation, 50/50 would be assumed.
The computer has cost about 2000€.
50% -> 1000€
Further net costs above 487,90€ (incl. VAT) cannot be set off at once, but over the estimated time of use (e.g. 3 years).
1000 / 3 -> 333€ per year
This sounds clear, but such a strong and expensive machine is by far not necessary for the my work-related usage.
Can I set off my computer, partial, against tax liability?