Ausgaben für Bücher und Zeitschriften können Sie als Werbungskosten absetzen, wenn die Literatur ausschließlich beruflichen Zwecken dient und für Sie damit Fachliteratur darstellt. Doch immer wieder gibt es Streit mit dem Finanzamt über die Frage, was Fachliteratur ist. Verschaffen Sie sich hier Klarheit über die Rechtslage, um beim nächsten Mal nicht wieder klein beigeben zu müssen.

1. Bücher und Zeitschriften mit rein fachlichem Inhalt

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2. Bücher und Zeitschriften allgemein bildender Art

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Ist ein anteiliger Werbungskostenabzug möglich?

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3. Zeitschriften mit breitem Themenspektrum

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Auf den tatsächlichen Verwendungszweck kommt es an

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4. Tageszeitungen

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Ausnahme Handelsblatt

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5. Nachschlagewerke

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6. Steuerfachliteratur

Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxx "xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx.

  • Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxxxxxxx xxx Xxxxxxxxxxxx xx Xxxx xxxxx xxxx xxx xxx Xxxx, xx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxx x.x.xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxxxx xxx xx xxxxx xxxxx xxxxxxxxxxxxxx Xxxx. Xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxx XxxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxx.xx. Xxx Xxxxxxxxxxxxx xxx xxxx xx xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx.

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XXXXXXXXX: Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxx xxxxxxx xxx Xxxx xxxxxxxxxxxx Xxxxxx xxxxxxx. Xxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxx xx xxxxxxx Xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xx xxx xxxxx xxxxxxxxxxxx, xxxx xxxx Xxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx. Xxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx xxxxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx, xx xxxxx xxx Xxxxx "Xxxxxxx" xxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx "Xxxxxxx" xXX Xxxxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.

XXXXXXXXX: Xxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxx! Xxxxxx Xxx xxx xxx x. x. XXXxXxxxxx xxx Xxxxxxxxxx xxx, xxx xxxx xxxx xxxxxxxxx xxx, xxxx xxxx Xxx xxx xxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxx. Xxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx Xxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx "Xxxxxxx" xxxx xxxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxx.

Xxxxxxxxxxxxx Xxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxx Xxxxxxx, xxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxx

7. Anspruch von Lehrern auf Kostenerstattung für Schulbücher

Xxxxxx xxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxxxxx. Xxxx xxxx xxx xxxxx xx xxxxx Xxxxxxx xxx Xxxx, xxxx xxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx. Xxxx xxxx xxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxx, xx xxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx.

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Xxx Xxxx: Xxx Xxxxxx xxxxx xx xxx xxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx. Xxx Xxxx xxxxxxx xxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxx. Xxxx xxxxxx xxxx xxx Xxxxxx xxx Xxxx xxxxxx xxx xxxxxxxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xx Xxxxx xxx xx,xx XXX. Xxx Xxxx xxxxxx, xxx Xxxxxx xxxx Xxxxxxxxxx xxx xxxxx xxxx xxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxxxxx. Xxx Xxxxxx xxxxx xxxx xx xxx Xxxxxxxx xxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

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XXXXXXXXX: Xxxxx xxxx Xxxxxx xxxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxx xxxxx Xxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxx xxx Xxxx xxxxxxxxx xx xxxxxxx, xxxx xx xxxx xxxx xxxxxxxxxx xxxxxxxx Xxxxxxx: Xxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxx Xxx xxx xxxxx Xxxxx xxxxx xxx x Xxxxxxxxxxxx, xxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx Xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xx xxx xx x.

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8. Wie Sie Kosten für Fachliteratur steuerlich geltend machen

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Sofortabzug oder Abschreibung?

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Wenn die Ausgaben für Fachliteratur besonders hoch sind

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