Short Answer
Computers, laptops, and professional software can be depreciated by one hundred percent in the exact year of purchase regardless of the total retail price. This immediate write-off rule applies to all qualifying professional hardware purchased after 2021.
What Most Expats Don't Realize
You bought an expensive high-end laptop for your freelance programming tasks and split the deduction over a traditional three-year timeline on your tax forms. You didn't know the emergency tax amendments allowed for a complete, immediate deduction within the first twelve months of corporate usage. This formatting error delayed your tax relief schedule, locking up your operational capital and causing a temporary cash loss of 800 € on your current annual assessment.
What To Do
- Save the official store invoice displaying the exact line-item purchase price and the date of transaction.
- Estimate the percentage of time you use the device for work, assigning a standard 50% split for mixed use or up to 100% for specialized tech roles.
- "Ich schreibe die Anschaffungskosten für diesen Computer im Jahr des Kaufs voll ab." (I am fully depreciating the acquisition cost of this computer in the year of purchase.) — input this statement in your itemized equipment list.
The Truth
The government finally realized that a laptop doesn't take 3 years to become obsolete. This immediate write-off is a rare example of German tax law catching up to reality.