Expenses for the production of income

See what types of expenses qualify for the deduction for the production of income and what expenses you cannot deduct.

If your expenses for the production of income exceed €750 a year, file the full amount.

If you do remote work, you may qualify for a home office deduction and can deduct expenses for tools and data access.

The home office deduction can no longer be applied to wage income starting from 2026 on the tax card for that year.

The deduction is still available in the 2025 taxation.

You can deduct phone expenses if costs arise from work use. You can deduct computer expenses if you use the computer for your work.

If you have rented a second home for work because of your work location, you may qualify for a deduction.