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. Auch erhalten Sie die notwendigen Informationen über die Neuregelung bei einem Kauf ab dem 1. Jnauar 2021.
Vordruck: Aufwendungen für Computer und Software

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1. Vorab: Sofortabschreibung für Computer und Software ab 2021

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2. Wie die Komponenten des PC steuerlich behandelt werden

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Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx Xxxxxxx

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3. Wenn die Anschaffungskosten nicht höher als 800 EUR sind

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4. Wenn die Anschaffungskosten höher als 800 EUR sind (gilt bis 2020)

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Abschreibung im Jahr der Anschaffung

Xx Xxxx xxx Xxxxxxxxxxx xxx xxx XxxxxxxXxX xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxxx xxxxx Xxxxx xxx xxxxx Xxxxxxxxx xxx XxxxxxxXxX. Xxx xxxxxxxxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxx Xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxxxxx Xxx xxxx xxxx xxxx xxxxxxx xxxx xxxxx Xxxxx xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx x Xxx. x Xxxx x XXxXx.

Xxxxxxxx:
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Darf eine vergessene Jahres-Abschreibung nachgeholt werden?

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Xxxxxxxx:
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5. 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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6. Wann der Restwert des alten PC absetzbar ist

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7. Wie ein bislang privat genutzter Computer abgesetzt wird

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8. Welche Ausgaben sonst noch absetzbar sind

Software

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Hilfs- und Verbrauchsmaterial

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Reparaturkosten

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Schuldzinsen

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Computer-Fachliteratur

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Leasingraten und Mietsonderzahlung

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Computermöbel

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Computerkurse

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Besuch einer Computermesse

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Aufwendungen bei Beschädigung, Zerstörung oder Diebstahl

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9. Wie Sie Computerkosten steuerlich geltend machen

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