What can Germany businesses claim as expenses?

Yes — employee salaries and wages are fully deductible as Betriebsausgaben under §4 EStG / §8 KStG. Deductible amounts include gross salary plus all employer social insurance contributions (approximately 20% additional), and employer pension contributions to company pension schemes.

Yes — fees paid to Steuerberater (tax advisors), Rechtsanwälte (lawyers), and Wirtschaftsprüfer (auditors) for revenue-related matters are fully deductible as Betriebsausgaben. The key distinction is between revenue-generating advice (fully deductible) and capital structure costs (often not deductible or capitalised).

Partially — 70% of genuine business entertainment costs are deductible as Betriebsausgaben under §4 Abs. 5 Nr. 2 EStG. A Bewirtungsbeleg receipt listing all attendees, the business reason, and the date is mandatory. The remaining 30% is a permanently non-deductible business cost.

Yes — rent for external office space or commercial premises is fully deductible as a Betriebsausgabe under §4 EStG / §8 KStG. Lease costs, service charges, utilities, and office fit-out costs are all deductible in the period incurred. Home office deductions follow separate rules.

Yes — company vehicles used exclusively for business are fully deductible. For mixed private/business use, either the 1% rule (Fahrtenbuch Pauschale) or an actual logbook (Fahrtenbuch) must be used to calculate and tax the private-use benefit. The most tax-efficient method depends on the vehicle's list price and extent of private use.

Yes — costs of professional development and training directly related to your current trade or business are fully deductible as Betriebsausgaben. Courses, conferences, professional journals, and online learning platforms all qualify if connected to the current business. Costs for a new career or unrelated qualification are personal Sonderausgaben instead.

Yes — business equipment and computers are deductible. Assets costing up to €800 net (€952 gross) qualify as GWG (Geringwertige Wirtschaftsgüter) and can be written off immediately. Assets €800–€1,000 net can use a 5-year pool depreciation method. Computers above €1,000 are depreciated under AfA tables, typically 3 years.

Yes — Germany allows a flat-rate home office deduction of €6 per day worked from home, up to a maximum of €1,260 per year (210 days). No separate study room is required. Alternatively, actual costs of a dedicated room can be claimed if it is exclusively used for work.

Yes — all genuine business travel costs are fully deductible. Flights, trains, and taxis at actual cost; overnight meals at Verpflegungsmehraufwand (flat-rate meal allowances of €28/day for 8+ hours away, €14 for less); accommodation at actual cost; and travel from a business location to a client site.

Yes — interest on business loans and financing costs are generally deductible as Betriebsausgaben. For large businesses, the Zinsschranke (interest barrier rule) under §4h EStG limits deductibility of net interest above €3 million to 30% of tax EBITDA. Most SMEs fall below this threshold and can deduct all business interest.