What can be claimed on tax returns depends on the country and its tax laws, but generally, you can claim work-related expenses, commuting costs, home office expenses, insurance contributions, and professional training. For example, in Germany for 2025 tax returns:
- Work-related deductions include office supplies, work equipment, job application expenses, training courses, language classes, and professional relocation costs, as long as not reimbursed by an employer.
- Commuting expenses for work can be claimed at a fixed rate per kilometer one-way.
- Internet, telephone, and smartphone use for work can be partly deducted.
- Home office expenses are deductible if the home office is the center of professional activity.
- Insurance costs including social security contributions and private liability insurance can be declared.
- Bank account maintenance fees (a lump sum amount) can also be deducted.
- Additional deductions may apply for childcare, medical expenses, education, pension contributions, and more depending on personal circumstances.
If self-employed, costs like office expenses, business travel, equipment, heating, electricity, and a proportion of mortgage interest or rent related to business use can be claimed. In the US, there are various deductions and credits including those for state and local taxes paid (up to certain limits), qualified expenses, and credits for dependents and education. Taxpayers need proper documentation for claims. Each country has deadlines and detailed rules for what can be claimed, so specific tax guidance for the jurisdiction and year is crucial to maximize claims and avoid penalties.