Arbeitsmittel: Fachliteratur

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.

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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

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7. Anspruch von Lehrern auf Kostenerstattung für Schulbücher

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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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