Laptop für Berufsschule?

AFAIK: If you are the taxable person (let: you have enough revenue that makes sense from the tax and there are no things for your children), you can loosely settle 50% if it is not exactly a gamer device without you being able to imagine that you are so wg. CUDA software development, 3D workstation etc.

https://www.finanztip.de/ Arbeitsmittel/

Important: Inform what exactly needs to be on the document (in any case no other name than your) and whether cash payment is allowed where you have no account statement.

Computer must be distributed over 3 years, except the device incl. Accessories (can only be purchased next year) cost <=800EUR net(!)? In the calendar year where you bought it completely, or with at least 3 years of distance again start such a dislocation. For example, only 50% if only 50% use for school.

If >800EUR net(!) is distributed over 3 years, starting with the calendar year of purchase (if your last such purchase is a deducted e.g. office calculator >3 years). However, what comes out of this per calendar year is only 50% if only 50% is used for school.

Notification