Für die Berufsausübung benötigen viele Menschen eine besondere Kleidung. Die Ausgaben dafür sind steuerlich aber nur dann abziehbar, wenn es sich um typische Berufskleidung handelt. Das ist zum einen Spezialkleidung; darunter fallen zumeist Schutzbekleidungen oder Uniformen. Zum anderen sind es Kleidungsstücke, die zumindest uniformartig beschaffen sind. Früher ist im Einzelfall auch bürgerliche Kleidung zum Abzug zugelassen worden. Doch ein aktuelles Urteil des Bundesfinanzhofs bedeutet wohl das geänzliche "Aus" für den Abzug von Kosten bürgerlicher Kleidung, etwa eines schwarzen Anzugs für Kellner oder Trauerredner.

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1. Spezialkleidung für die Berufsausübung

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Das ist typische Berufskleidung:

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2. Bürgerliche Kleidung für die Berufsausübung

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Gibt es trotzdem noch Ausnahmen?

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3. Anschaffungskosten

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a) Gibt es einen Pauschbetrag?

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b) Kleidergeld

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c) Zahlungen an eine Kleiderkasse als Werbungskosten?

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4. Reinigungskosten

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a) Reinigung in einer Wäscherei

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b) Reinigung in der eigenen Waschmaschine

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So ermitteln Sie Ihre Reinigungskosten im Schätzungswege

1. Schritt: Schätzen Sie, wie viel Menge an Berufskleidung im Jahr gewaschen wurde

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2. Schritt: Bestimmen Sie nun, wie viele Waschmaschinenläufe dafür erforderlich waren

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3. Schritt: Schätzen Sie, wie viel ein Waschmaschinenlauf kostet

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4. Schritt: Berechnen Sie, wie hoch die Jahreskosten sind

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5. Instandhaltungskosten

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6. Schaden durch Diebstahl

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7. Verschleiß, Beschädigung und Diebstahl von bürgerlicher Kleidung

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8. Gestellung von Berufskleidung durch den Arbeitgeber

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a) Gestellung von typischer Berufskleidung

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b) Gestellung von bürgerlicher Kleidung

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