Konnten Sie das Finanzamt mit guten Argumenten davon überzeugen, dass der Computer für Sie ein berufliches Arbeitsmittel ist oder wie hoch der berufliche Nutzungsanteil ist, gibt es viele Fragen zum "Wie" des Steuerabzugs. Im ersten Fall sind die Kosten voll absetzbar, im zweiten Fall nur teilweise. Hier erfahren Sie, wie Sie Ihre Aufwendungen für Anschaffung, Aufrüstung und Austausch des PC und seiner Komponenten steuerlich optimal geltend machen.
Vordruck: Aufwendungen für Computer und Software

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1. Wie die Komponenten des PC steuerlich behandelt werden

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2. Wenn die Anschaffungskosten nicht höher als 800 EUR sind

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3. Wenn die Anschaffungskosten höher als 800 EUR sind

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Abschreibung im Jahr der Anschaffung

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Darf eine vergessene Jahres-Abschreibung nachgeholt werden?

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4. Wie nachträgliche Anschaffungen steuerlich behandelt werden

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a) Erweiterung des PC

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b) Ersatz von Teilen

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5. Wann der Restwert des alten PC absetzbar ist

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XXXXXXX: Xxxxxxxxx Xxx xxx xxxx Xxxxxx, xxxxxxx Xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xxx XxxX xxxxxxxxx. Xx Xxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxx. Xxxxx Xxx xxx xxxxx XX xx Xxxxxxx, xxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxx XxxX xxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XX xxxx X. xxxx.

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XXXXXXXXX: Xxxxxxx Xxx xxxx Xxxxxxx Xxxxx XX, Xxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx x.xx. xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxxxxxx, xx xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xx xxx Xxxxxxxxx xxxxx xx xxxxxxx. Xxxxx Xxxxxxxx xxx xxxx Xxx xxxxxxxxxx xX x.xx Xxxx x XXxX xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxx, xxxx.

6. Wie ein bislang privat genutzter Computer abgesetzt wird

Xxxxxxxxxx xxxxx Xxx Xxxxx XX xxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxx, xxxx xxx xxxxxxxx Xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxx XX. Xxxx xxxxxxx Xxx xxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx Xxx xxxxx xx xxx Xxxxxxxxxxxxx Xxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx Xxx xxx, xxxxxx xx xxxxxxx x xxx xxxxxxxxx xx xxxxx xxxx Xxxx.

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Xxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxxx: Xx xxxxxx Xxxx xx xxxxxxxxx, xxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx XX xxxxxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxx xxx Xxxxxxxxx xxxxxxxxx, xxx "xxxxxx" xxxxxxxxxx. Xxx Xxxx xxxx, xxx xxx xxx Xxxx xxxx xxx Xxxxxxxxx xxxxxxxxx, xxx x xxx. xx Xxxx xxx Xxxxxxxxxxxx x xx xxxxxx Xxxxxx xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

  • Xxxxxx xxx Xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx,xx XXX xxxxx XxXx.x, xxx xxx Xxxxxx xxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx.xx.xxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxxx,xx XXX xxxxx.
  • Xxxxxx xxx Xxxxxxxx xxxxxx xxx xxxxxxxxxxxx XXX xxxxx XxXx.x, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxx xxxxxxxxx xxx xxx XxxxxxxXxX xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xx.xx.xxxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx XXX xxxxx.

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Xx xx Xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx, xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxx Xxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx "Xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx. Xxxxxx".

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7. Welche Ausgaben sonst noch absetzbar sind

Software

Xxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxx xxxxx xxxx, xxxx xxx XX xxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Hilfs- und Verbrauchsmaterial

Xxxxxxxx xxxx Xxxxxxxxx, XXxXXXx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxx, Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx. xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxx xxxx xxxxxxxxxx Xxxxxx xxxxxxx xxxxxx.

Reparaturkosten

Xxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx xx xxxxxx Xxxxx Xxxxxxxxxxxxxx, xxxxxxxxxxxxx xxx xxxx xxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxx, xxxx xx xx xxx Xxxxxxxxxxx x. xx. xxxxxxxxxxxxxxxx xxx.

XXXXXXXXX: Xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxx xxxx xxx Xxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Schuldzinsen

Xxxxx Xxx Xxxxx XX xxx Xxxx xxxxxxx, xxxxxxx Xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x xxx. xx Xxxx xxx XxX x xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxxx xxxxxxx xx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Computer-Fachliteratur

Xxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx x.xx.xxxx, x X xxxxxxxx.

Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx XxxxxxxxxXxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx, XXXxXxxxxxxxxxxx, Xxxxxxxx xxx. xxxxxxxxx xxxx. Xxx xxxx Xxx xxxxxx Xxxxxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxx, x.X. xxxx Xxx xxx xxx XXXxXxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xx xxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx "Xxxx" xxx "Xxxxx" xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXXX xXXx xxxxxxx.

Leasingraten und Mietsonderzahlung

Xx xxxx xxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xxxxxxx: Xxxxxxx xxxxx Xxxxxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

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Computermöbel

Xxx Xxxxxxxxxxxxx xxx xx xxxxxx Xxxxx x xxx. xx Xxxx xxx Xxxxxxxxxxxx x xxxxxxxxx, xxxx xxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxx. "Xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxx Xxxxxxxx xxxxxx xxx xxxxx xxxxxxx" xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxx xxxxxx Xxxxxxxxxx xxxxx xxx xxxxxxx Xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxx: Xxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx XX xxx xxxxxxxxx xxxxxxxxx xxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

XXXXXXXXX: Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxx xxxxxxx xxx xxxxx xxx XXXxxxxxxxxxx xx.xx.xxxx: xxx XXXx xxxxx XxXx.x xxxxxxxx, xxxx xxx xx Xxxx xxx Xxxxx xxxx xxxxxxxxx, xxxxx xxxxxxx xxx xxxxx xx Xxxxx xxxxxxxxxxxxx xxxxxx.

Computerkurse

Xxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxxx xxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxxx Xxxxxx xxxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx xxx xxxxx XXxXxxxxxxxxx xxxxxx xxx XxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxx XxxxxXxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xxxxxxx Xxx xxxx xxxxxx.

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx Xxx xxx XXxXxxxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx. Xxx xxxx xxx Xxxx, xxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxx xxxxx XxxxxxxxxXxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxx, XXxXX xxxx X. xxxx.

Xxx Xxxx: Xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx XXxXxxxxxxx xx XxxxxxxXxxxx xXxxxxxx, Xxxxxxx, Xxxxxx, xxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx XX xxxxxxx xxx xxxxxxx XXxXxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxxx XX xxxxxx xxx Xxxxxxxx xxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxx, xxxx xxx xxxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxx. Xxx XXxXxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx XX xx xxxxxxxxxxxxxxx. Xxxxx xxx xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xxxx, xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx.

XXXXXXXXX: Xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxx Xxxx xxxx Xxxxxxxxx xxxxxxxxxx. Xxxxxxx Xxx xxxx xx Xxxxxxxxxx xxx xxx XXXxXxxxxxx xxx xx.xx.xxxx xXXxXx. xxxx XX X. xxxx xxx xxx xx.x.xxxx xXXxXx. xxxx XX X. xxxx, xx xxxxx xxx XXX Xxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxxxxxx Xxx xxxxxx xxxxx Xxxx, xx xxxx xxxx xxxxxxxxx XXxXxxxxxxxxx xxxxxxxxxx, xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxx. Xxx xxxxx Xxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Besuch einer Computermesse

Xxx xxx XxXXX xxxxxxx xx xxxx xxxxx xx xxxx xxxxx Xxxxxxxxx, xxxx xxx xxxxxxx xxxx xxxxxxx Xxxxxxxx xx. Xxxxxxx xxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxx xXxxxxxxx, Xxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xx xxxx xxxx xxx xxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx. Xx xxxxxx xxxxxx xxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxx xxxxxxxxx xxxx xXX Xxxxxxx xxx xx.xx.xxxx, XXX xxxx X. xxxx.

Aufwendungen bei Beschädigung, Zerstörung oder Diebstahl

Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxx xxxx xxx xxxxxxxxx, xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx XX xxx x.x.xxxx, XXX xxxx X. xxx.

Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxx Xxx xxx Xxxxxxx xxx "Xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx" xXxxXx xxxxxxx xxxxxx xxx x Xxx. x Xx. x x.X.x. xx x Xxx. x Xxxx x XXxXx.

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Xxx XxxX xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

  • Xxx xxxxxxxxxxx Xxxxxxxx xxx xxx xxxx xxxxx xxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx. Xxx Xxxxx xxx XxxX xxx xxxxx xxx xxxxxxx xxxxxxxx, xxx xxx XX xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx.
  • Xxx Xxxxxxxxxxxx xxx xxx Xxxx, xxx xxx xxxxx Xxxxxxx xx xxxxxxxx xxxxx. Xxxxxx Xxxx xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxx xxxxxxx xxxxxxxx.

8. Wie Sie Computerkosten steuerlich geltend machen

Xxxxx Xxx Xxxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxx Xxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxx X xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xx xxx Xxxxxxxx xxxxxxxxx "Xxxxxxxxxxxx xxxx Xxxxxxxx xx. Xxxxxx".

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