Can I deduct my cell phone from my taxes?
Hello everyone,
Unfortunately, my cell phone broke recently, so I have to get a new one.
I also use my phone a lot for work. For example, taking photos and videos on construction sites, making phone calls, or sending pictures/files via WhatsApp to various colleagues or other companies, etc.
Since I've only been a full-time earner since this year, I wanted to ask you if it's possible to partially deduct the cost of a new cell phone from my taxes and, if so, how exactly that works?
LG
(2 votes)
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Of course, you can only deduct your professional share.
If, experiencefully, telecom applications have been initiated, for reasons of simplification without individual proof up to 20 % of the invoice amount, but not more than € 20 per month as advertising costs, R 9.1 para. 5 p. 4 LStH.
Alternatively, I would try 50% as a computer analogue, BFH judgment of 19.02.2004 – VI R 135/01 -, BFHE 205, 220, BStBl. II 2004, 958.
In principle, this is possible.
But :
If the expenditure is caused by both professional and private reasons of inferior importance, it is possible to divide the expenditure (see BFH of 21. April 2010 VI R 66/04). It is possible to find a suitable scale of division which meets the conditions in individual cases. The scale must be determined according to objective criteria – i.e., criteria that can be recognized and understood to the outside – and must be documented with respect to the underlying statement contribution.
A deduction of the expenditure is not considered as a whole if the professional and private incentive contributions, which are not insignificant for themselves, are so interlocking that a separation is not possible and a basis for the estimate is not recognizable. This is especially the case if there are no objective criteria for a division.
At best, 50% of the expenses can be taken into account (see BFH judgment of 19.02.2004 – VI R 135/01).
only if you use it as an independent one. If you’re hired, you can’t drop it.
and even then only a certain percentage because the financial office of course also calculates private use.
Legal basis?
Nonsense, see BFH judgment of 19.02.2004 – VI R 135/01 -, BFHE 205, 220, BStBl. II 2004, 958 and R 9.1 par. 5 p. 4 LStH.
thanks for the correction
If you want to use the mobile phone professionally, you need to specify exactly what % set you use professionally. It would be easier to have an additional device for professional use.