How to deduct your office chair from taxes
The office chair is one of the most important work tools in the company. Every day we take a seat on the cushion to perform our upcoming tasks. High-quality office chairs – such as the RECARO Aer, RECARO Exo and RECARO Nxt – are designed according to ergonomic aspects. They ensure back health and protect the muscular and bone system. Fortunately, expenses for office furniture and work equipment are tax-deductible. We'll show you how to do this in the following article.
Deduct office chair as a self-employed person, freelancer or tradesman
The number of self-employed people, tradespeople and freelancers is constantly increasing in Germany. Professional independence and the freedom to shape their working life as they see fit is attractive to many people. In addition, life as a self-employed person has other advantages: The costs invested in office and business equipment can usually be claimed from the tax office.
This also applies to the office chair, which you can deduct as a business expense as a self-employed person. Section 4 (4) EStG stipulates that purchases used for business purposes can be deducted from tax and thus claimed as a profit reduction
Depreciation as a low-value asset (GWG)
If your chair for the office or home office costs less than €800 net, it can be claimed directly as a low-value asset (GWG). Instead of having to depreciate the purchase over several years, as is usually the case, you can opt for immediate deduction as a business expense. This means that the acquisition costs in the year of purchase are treated in full as a business expense and therefore reduce your profits.
In order to be considered a GWG, the acquisition must be movable, depreciable and independently usable . So your new office chair is perfect for this.
Amortization over the useful life
If the price of the office or home office chair is over €800 net, the acquisition costs must be depreciated over the useful life as usual. A depreciation period of 13 years applies to furniture.
Example (as of April 2024):
| Product | E.g. net purchase price in € | Amortization period |
|---|---|---|
| RECARO Aer Midnight Black (Basic Configuration) | 335,29 | Immediate depreciation possible (GWG) |
| RECARO Aer Midnight Black (Full Configuration) | 452,94 | Immediate depreciation possible (GWG) |
| RECARO Nxt Raven Black (Base Configuration) | 503,36 | Immediate depreciation possible (GWG) |
| RECARO Nxt Phantom Arctic (Fully Equipped Configuration) | 705,04 | Immediate depreciation possible (GWG) |
| RECARO Exo Pure Black | 839,50 | 13 years |
| RECARO Exo FX Iron Grey | 923,53 | 13 years |
| RECARO Exo Platinum Black & White | 1091,60 | 13 years |
As an employee
Even as an employee, work equipment, i.e. purchases that you need to carry out your professional duties, can be claimed for tax purposes. The equipment for your home office is also part of this - including your new office chair. Such purchases are recorded as income-related expenses.
In what amount may office furniture be deducted?
In Germany, there are three different levels of use for office furniture, which determine the amount of tax deductible expenditure:
- Under 10% professional use - deduction not possible
- 10% - 89% professional use - proportionate deduction possible
- 90+ % professional use - Full deduction possible
It is also important to know that German employees are entitled to annual gross income-related expenses of EUR 1,230. If this flat-rate allowance is not reached despite the expenditure on office furniture, the full amount can still be claimed. If the 1,230 euro mark is exceeded, it is possible to declare the higher amount in the tax return.
Where do I enter office furniture on my tax return?
If you would like to deduct your office chair from your taxes, you will first need your employer's income tax certificate. The document contains all the necessary data that you need to enter in your annual tax return. The income-related expenses can be entered in Annex N, which deals with your salary and business expenses.
Annex N can be selected directly in the Elster portal using the Navigator. The income-related expenses are noted from line 31 onwards. If you use the paper form, you do not have to fill in the fields marked in green. This data is already known to the tax office. To be sure whether and how you can claim your office chair for tax purposes, it is best to speak to a tax advisor.
Summary: Office chair tax deductible
- Self-employed persons can claim the office chair as a business expense.
- Employees can deduct the chair from their tax bill as income-related expenses if they use the chair in their home office at least 10% for business purposes.
- The proportion of professional use determines the deductible proportion of the acquisition costs.
- Note the flat-rate income-related expense allowance of € 1,230 gross.
- Office furniture is a long-term purchase (13 years of depreciation). Therefore, the focus should be on quality. Discover the high-quality chairs from RECARO for home office and gaming: RECARO Exo, RECARO Nxt, RECARO Aer,
Disclaimer:
The content described above does not constitute legal advice. All information is provided without guarantee of accuracy or completeness. It is best to speak to a professional tax advisor if you are planning to deduct your office chair from your taxes.
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