What does job cost cost

Application costs

Application folders, application photos, online applications, application guides, etc.

All costs that arise when looking for a (new) job are advertising costs. Because they occur even before you start working, we speak of. This also applies to applications that did not lead to success, for which you received a rejection (or no answer at all).

Application portfolio, photos, job advertisements, assessment center training, etc.

Written applications: Advertising costs include the expenses for application photos, official certifications, photocopies, loose-leaf binders, transparent sleeves, letterheads, envelopes, postage, third-party paperwork, etc.
If you write your applications with the computer, you can even deduct the corresponding share of the use of the computer from the acquisition costs for tax purposes. But that will be very detailed and something for real penny foxes ...

Job exchanges on the Internet: If you are looking for a new job on the Internet, the costs of using the Internet are deductible. B. calculated as follows:
Flat rate per month: € 25,
Internet usage per month in total: 90 hours,
of which job search: 30 hours,
1/3 of the monthly fee is then deductible, i.e. € 8.33

Telephone calls and correspondence in connection with the application;

Job advertisements, which you yourself have posted in newspapers or specialist magazines;

Books, give tips on application and introduction, e.g. B.;

Weekend editions of supraregional Daily newspapers, who are known for a large job market, e.g. B.,;

self paid Courses, who prepare for job interviews (e.g. assessment center training).

calculate or estimate exactly?

You have to prove your application costs or at least make them credible. If the number of applications is high, you simply determine the cost of an application and then multiply it by the number of applications. If you cannot prove your application costs in detail, you can estimate. The best way to do this is to use the estimate of the Cologne Tax Court: For applications with an application portfolio, it has recognized a flat rate of € 8.50, for applications without a portfolio € 2.50, e.g. B. e-mail applications, short and speculative applications.

If you had no or very little income in the year of application, e.g. B. because you have been unemployed or in training all year round, still claim the application costs as income-related expenses! These then lead to so-called. You can lose this, which means: it will lower the tax in the next year in which you earn money and have to pay taxes.