What are the normal cost of clothes
Selling work clothes: What expenses does the tax office accept as business expenses?
The expenses for typical work or work clothing can be deducted as business expenses if the items are clearly used primarily for professional purposes. Typical work clothing includes items of clothing that are almost exclusively intended for professional use, such as B.Protective clothing, helmet or work gloves. You can read here when you can deduct the purchase or cleaning costs for work clothing from tax.
What is recognized as work clothing for tax purposes?
In addition to typical protective clothing, items of clothing that are tax-deductible work clothing that are necessary due to the nature of the occupation are also included. These include, for example, uniforms, a white smock in the healing and nursing professions, the official clothing of clergy, public prosecutors or judges or the clothing of the chimney sweep. In contrast to this, the acquisition costs for middle-class clothing belong to the typical cost of living and are not deductible (see also advertising costs, lump sums and lump sums).
Only in rare exceptional cases, namely when private use is as good as impossible due to a particularly high level of professional wear and tear, does jurisprudence permit the deduction of civil clothing.
The case law allows the deduction of advertising expenses for the following clothing, for example:
- Service shirts and trousers, sweaters, anoraks, emergency suits, tracksuits with a police emblem
- Dark blue suits and costumes that an airline makes available to its employees, even if only a removable emblem indicates the employer (but not stockings or clothing without uniform character)
- Sportswear for official participation in sport (sports instructor, police, fire brigade, armed forces)
- black suit of a waiter, clergyman, funeral orator or undertaker (meanwhile controversial, pending proceedings at the BFH, Az. VIII R 33/18).
In contrast, there is no deduction for advertising expenses, for example:
- Shoes, socks, functional underwear worn with uniform
- "Regular" white pants, white shirts, t-shirts, socks, and doctor's shoes
- Expenses for glasses and replacement glasses; also screen glasses
- Evening dress and folklore clothing for a singer or an instrumentalist
- Clothes of a photo model,
- Ski clothing for a part-time ski instructor
- Postman's shoes
When can I claim repair and cleaning costs for tax purposes?
The acquisition costs as well as the expenses for maintenance (sewing, darning) and cleaning are deductible.
The expenses caused by washing typical work clothing in the private washing machine - including proportional depreciation - can, if necessary, be estimated on the basis of empirical values from consumer associations or manufacturers. As a rule, costs for typical work clothing up to EUR 110 are accepted without any problems.
Practical tip: For 1 kilogram of laundry in a two-person household, costs of EUR 0.50 for whites, EUR 0.48 for colored laundry, EUR 0.60 for delicates and EUR 0.34 for dryer costs were recognized. In the case of a police officer who worked 165 days a year, EUR 180 were recognized according to an individual list.
Was the pollution or damage caused exclusively by work, e.g. B. as a result of an accident on a work trip or in the company, cleaning costs for civil clothing are deductible.
Practical tip: The tax authorities waive the submission of receipts up to an amount of EUR 110 per year. However, the limit applies to all expenses for the acquisition and maintenance of work clothes and work equipment.
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