Can I deduct my office chair from my taxes?
Under certain conditions, the costs of an office chair can be declared in the income tax return for the year of purchase in accordance with the statutory "Regulation on the tax deductibility of work equipment" and taken into account by the tax office to reduce tax.
Tax deductibility for entrepreneurs:
as an operating expenseitem.
Tax deductibility for employees:
either as income-related expenses: this includes all expenses caused by the occupation as "expenses for acquiring, securing and maintaining income".
Prerequisite: The privately acquired office chair must be used for work, e.g. in the Home office or in the context of an external professional training course for which the employee prepares primarily at home.
or as special expenses: Insofar as a chair is purchased for training or further education that is not in a "sufficiently concrete, objectively ascertainable connection with later income", these costs can be claimed as special expenses if applicable. Special expenses for education or training costs are limited to a maximum amount of € 6,000 per year.
If a chair is used both professionally and privately, the costs must be divided.
or as an extraordinary burden: In the case of private purchasers, tax deductibility of the Aeris Swopper health chair for health reasons is also possible. Purchases due to illness can then be claimed as an extraordinary burden if they serve the "cure or pursue the purpose of making the illness bearable". This must be made credible to the tax office in each individual case. Here, however, there is an amount limit depending on income and personal circumstances, which would have to be exceeded with the acquisition costs of the Office chair would have to be exceeded in order for the costs to be tax-effective. This limit is relatively high - as a rule, medical expenses therefore rarely have an effect for tax purposes.
Important: In all cases, you must of course have the receipts for the purchase of your office chair. If the tax office has queries about the expenses, it can demand these invoices at any time.