Steuererklärung 2025: 1230 Euro pauschal: Diese Werbungskosten senken die Steuerlast noch weiter

According to the latest data from the German Federal Statistical Office for the year 2021, the majority of individuals who file a tax return receive a refund, averaging around 1,172 euros. This is due to the fact that employees have income tax deducted from their salaries each month, often resulting in overpayment. Many taxpayers incur expenses that are recognized by the tax office as reducing their taxable income, including advertising costs.

Advertising costs encompass all expenses related to one's profession, such as the commuter allowance, training expenses, purchasing second-hand furniture for a workroom, accident costs incurred while commuting to the office, and even allowances for partners and children during relocations. The Handelsblatt provides an overview of these costs.

For employees, the tax office deducts a flat rate of 1,230 euros as advertising costs from their earnings, even if no expenses are claimed. This lowers the taxable income and subsequently reduces the tax burden. If you can substantiate higher advertising costs than the flat rate, you can further reduce your tax liability.