Examples, flat rate amounts & evidence – save taxes in 2024

In principle, there should always be evidence of the stated advertising costs. In practice, however, individual advertising expenses are usually accepted even without appropriate evidence. One speaks of the so-called non-complaint limits. This exists when costs are stated, which are easily accepted by the tax office for reasons of simplification due to their low amount. This means that it can be recognized without evidence and no longer objected to. This includes work equipment up to a sum of 110 euros and account management fees up to a total of 16 euros. Of course, you can also specify higher costs for work equipment. Then there should be concrete evidence of this. In the case of account management fees that exceed the non-complaint limit, the costs for an account that is used for both private and business purposes must be split. Then it’s about mixed costs, which we’ll explain again later. If you don’t feel like storing receipts individually and adding them up, you can simply make use of the flat-rate income-related expenses allowance (the employee flat-rate amount) of 1,230 euros (2023/2024) and have income-related expenses credited to this amount. In many cases, however, this could be the worse option.