# Can I claim GWG und Computer (Equipment and Computers) as a business expense in Germany?

**Yes, fully claimable.** 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.

Typical amount: A €1,200 laptop (net €1,008 after 19% VAT = gross price €1,200): the net cost of €1,008 exceeds the €800 GWG limit. Depreciated over 3 years under AfA: €336/year deduction. If purchased for €750 net, immediate full write-off in year one.

## 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.

Source: https://www.bundesfinanzministerium.de/Content/DE/FAQ/2021-02-26-afa-digitale-wirtschaftsgueter.html

## Related expenses

- [Homeoffice-Pauschale (Home Office)](https://accounts-os.com/de/expenses/home-office-de)
- [Büromiete (Office Rent)](https://accounts-os.com/de/expenses/office-rent-de)