Many people use streaming services, buy specialist literature or subscribe to digital newspapers. Under certain conditions, these expenses can be asserted for tax purposes. In most cases, the tax office assumes private use, which is why deductions in the tax return are often not possible, but there are some exceptions in which recognition as advertising costs or operating expenses is eligible.
Tax treatment of streaming subscriptions
The costs for streaming services such as Netflix, Disney+, Spotify or Amazon Prime are usually classified as private editions. According to § 12 No. 1 EStG, private living costs are not tax deductible. Even if a service for further training or for professional purposes is used, a tax deduction remains excluded in most cases.
According to Web.de, the tax office only recognizes streaming subscriptions if they are almost exclusively necessary for professional activity. Examples include film critics, music producers or media professionals who are dependent on this content. In practice, however, proof of almost exclusively professional use is difficult, so that such cases remain the exception.
Specialist literature as a tax -deductible issue
With specialist literature, there are better chances of tax recognition compared to streaming subscriptions. Books, digital publications or specialist journals can be claimed as advertising costs if necessary for the professional activity. According to Buhl.de, costs for books are recognized if the content is technically relevant and is almost exclusively used in the professional context. However, literature with general orientation or private reading, such as novels or business magazines, are not taken into account. Medical specialist literature for doctors or law comments for lawyers are one of the typical examples. Careful documentation of the necessity and a reason for the tax office increase the chances of tax deductibility.
Digital media and tax recognition
Digital subscriptions from specialist journals or online databases also fall from the same tax regulations as printed media. According to Finance Working Group, tax recognition can be recognized if there is a clear professional reference and a predominantly private use can be excluded. The self -employed and freelancers often have the option of making such costs as operating expenses.
Editor finance.net
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