Many employees in Germany do not have to file a tax return. A voluntary return (Antragsveranlagung), however, brings an average refund of over €1,000.
Work-related expenses (Werbungskosten) and the allowance
The tax office automatically takes into account a flat-rate work expenses allowance of €1,230. If your proven work-related costs exceed this, every euro above it reduces your taxable income.
Commuting costs and the home office allowance
For each kilometre between your home and your main workplace, 38 cents per working day are taken into account – since 2026 from the first kilometre (Entfernungspauschale). For working from home there is €6 per day, up to €1,260 a year.
Work equipment, training and professional literature
A laptop, office chair, monitor, professional books and job-related training can be claimed as work expenses if they are used for work. General German courses are usually not deductible. Equipment costing up to €800 before VAT can be deducted in full in the year of purchase.
Special expenses and extraordinary burdens
In addition to work expenses, donations, church tax, the costs of a first degree and high medical costs (außergewöhnliche Belastungen) above the reasonable burden threshold also reduce your tax.
What to check
- Keep receipts for work equipment, office furniture and professional literature.
- Keep a calendar of office days and home office days.
- File voluntary returns retroactively for up to four years.
- Use tax apps to find possible deductions.
Example situation
An engineer claims his home office, his travel pass and a powerful computer for his work and gets €1,350 back from the tax office after the end of the year.
Next step
A voluntary tax return is a legal way to recover a noticeable part of the tax you have paid; keep your receipts throughout the year.
Official information on this topic
- ELSTER: tax registration for a new business
- Make it in Germany: first steps after arrival
- Federal Central Tax Office: tax ID and VAT ID
Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.
This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.