Arbeitsmittel: Wie Sie die Kosten richtig absetzen

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1. Anschaffung geringwertiger Wirtschaftsgüter

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2. Anschaffung neuer Arbeitsmittel

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a) Wie lang ist die Nutzungs- und Abschreibungsdauer?

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b) Abschreibung im Jahr der Anschaffung

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c) Ist auch eine kürzere Abschreibungsdauer möglich?

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d) Darf eine vergessene Jahres-Abschreibung nachgeholt werden?

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e) Wenn Arbeitsmittel besonders teuer sind

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3. Anschaffung gebrauchter Arbeitsmittel

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4. Umwidmung von Privatgegenständen zu Arbeitsmitteln

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5. Entwidmung: Arbeitsmittel nach Beendigung der beruflichen Nutzung

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6. Geschenkte oder geerbte Gegenstände als Arbeitsmittel

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7. Beschädigung, Zerstörung und Diebstahl eines Arbeitsmittels

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a) Bei Beschädigung

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b) Bei Zerstörung oder Diebstahl

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8. Verkauf eines Arbeitsmittels

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9. Sonstige Aufwendungen

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Hilfs- und Verbrauchsmaterial

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Aufwendungen für Reinigung und Pflege

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Anwalts- und Gerichtskosten

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Schuldzinsen

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Leasingraten und Mietsonderzahlung

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10. Erstattungen vom Arbeitgeber

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Werkzeuggeld

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Kleidergeld

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Instrumentengeld für Orchestermusiker

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Reparaturzuschüsse

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11. Gibt es einen Pauschbetrag für Arbeitsmittel?

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12. Wie Sie Ihre Arbeitsmittelkosten steuerlich geltend machen

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