Can I Claim GWG und Computer (Equipment and Computers) as a Business Expense in Germany?
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.
What Federal Central Tax Office (BZSt) & Finanzämter says
§6 Abs. 2 EStG (GWG immediate write-off up to €800 net). §6 Abs. 2a EStG (pool depreciation €250–€1,000 net over 5 years). AfA-Tabellen BMF for standard useful life depreciation.
When you can claim
- Laptops, computers, tablets, and peripherals up to €800 net — immediate full write-off in year of purchase
- Smartphones used for business — immediate write-off if below €800 net or business proportion of cost if mixed use
- Software licences (SaaS subscriptions deducted as they are incurred; perpetual licences follow AfA rules)
- Office furniture, tools, and equipment below €800 — immediate GWG write-off
When you cannot claim
- Personal computing devices without a business use — must allocate only the business proportion
- Capital improvements to existing equipment that extend its useful life — these extend the depreciation period rather than being immediately expensed
Good to know
Pro tip: The GWG threshold of €800 net has remained unchanged since 2018. Consider timing major equipment purchases to stay within the GWG limit where possible — or use year-end timing to write off immediately rather than depreciating over multiple years.
Important: Since January 2023, computers (including laptops, tablets, external monitors, printers, keyboards) have a statutory 1-year AfA depreciation period regardless of cost — the Finanzamt issued a BMF letter in 2021 making this permanent. This means even expensive computers can be written off in 1 year.
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