Work-expense deductions (Werbungskosten)
Job-related costs you can deduct from taxable income — €1,230/year applies even without receipts.
Verified as of 2026-06-12 · Official source
Typical value
€1,230/year applies automatically; itemising higher costs can mean a sizeable refund.
Official calculatorAbout this benefit
Werbungskosten are the costs of earning your salary — commuting, work equipment, professional literature, a home office, job applications, further training and more. Every employee gets a flat €1,230 per year (the Arbeitnehmer-Pauschbetrag) deducted automatically; if your actual job costs are higher, itemising them in a tax return lowers your taxable income further and can produce a refund. This page explains the deduction; it does not assess your individual tax case.
You may be eligible if
- You earn employment income in Germany.
- The €1,230 lump sum is applied automatically — no receipts needed.
- If your real job costs exceed €1,230, a tax return can claim the difference.
Official sources
Change log
- 2026-06-12 — Initial publication.
Information, not legal or tax advice. Always check the official source for your case.