Many employees and entrepreneurs need work clothing for their on-site activities. But which of these costs can be claimed in the tax return?
Definition: What qualifies as typical work clothing?
Typical work clothing is clothing that is specifically tailored to an occupational group and is a prerequisite for performing the activity. It should be used exclusively in a professional context, which excludes private use. Clothing of a uniform nature (police uniforms, etc.) and clothing with a permanent company marking that objectively identifies it as work clothing also qualifies. Items worn to comply with accident prevention regulations (safety shoes, helmets, work gloves, etc.) are likewise undisputed.
Examples of typical work clothing:
- Service shirts and trousers, operational suits, tracksuits bearing the police emblem
- Sportswear for professional participation in sports (sports teachers, fire service, Bundeswehr, etc.)
- Typical tradesman's clothing for occupational safety (work overalls, gloves, helmets, etc.)
- Robes for judges and Rechtsanwälte (German Attorney-at-Law)
- Doctor's coats for hygienic reasons, as well as other work clothing bearing a practice marking
Tax deduction for work clothing
First, the costs of purchasing work clothing can be deducted. The clothing should be purchased from specialist retailers to ensure greater credibility vis-à-vis the tax office. Cleaning and repair costs can also be claimed. However, when it comes to cleaning costs, two cases must be distinguished: having the work clothing cleaned at a laundry service, or washing it in your own washing machine. If the work clothing is taken to a laundry service, the full invoice amount can be claimed. If the work clothing is washed in your own washing machine, the following flat rates must be used for the calculation:
1-person household
2-person household
3-person household
4-person household
Washing
Boil wash 95°C
€0.77
€0.50
€0.43
€0.37
Coloured wash 60°C
€0.76
€0.48
€0.41
€0.35
Delicate wash
€0.88
€0.60
€0.53
€0.47
Drying
Condenser dryer
€0.55
€0.34
€0.29
€0.24
Vented dryer
€0.41
€0.26
€0.23
€0.19
Ironing
Iron
€0.07
€0.05
€0.05
€0.05
The flat rate covers all ongoing costs (e.g. purchase of the washing machine, repairs, operating costs).
Example calculation of cleaning costs (using a washing machine):
Werner, a police officer living alone, washes his service clothing (approx. 2 kg of coloured laundry) at 60°C in his own washing machine on 52 days per year. The laundry is then dried in a condenser dryer and ironed.
52 days * €0.76 * 2 kg
+ 52 days * €0.55 * 2 kg
+ 52 days * €0.07 * 2 kg = €143.52
Repair costs for private items of clothing can also be claimed if they are damaged or destroyed in the course of professional activities (e.g. a chemical lab technician). It is important to note, however, that the tax office must be provided with evidence that the incident occurred during work.
Flat-rate allowance for work equipment
If you do not have an invoice, you can generally claim a flat-rate allowance of €110 per year for work equipment from the tax office. The drawback is that this flat rate covers all of the employee's work equipment (specialist literature, office chair, pens, etc.), so it is often exceeded. If you wish to claim income-related expenses beyond the flat-rate deduction, you are required to provide evidence in the form of invoices.
Frequently asked questions
Frequently asked questions
What qualifies as typical occupational clothing for tax purposes?
Typical occupational clothing is apparel specifically tailored to a professional group and used almost exclusively for work. This includes uniforms (e.g., police), clothing with permanent company branding, protective gear (helmets, safety shoes, work gloves), and profession-specific items such as a doctor's coat or a lawyer's robe. Private use must be virtually excluded; otherwise, the deduction as work-related expenses (Werbungskosten) does not apply.
Which work clothing expenses are deductible as income-related expenses?
Deductible items include the acquisition costs of typical occupational clothing as well as cleaning and repair expenses. When purchasing, buying from a specialist retailer is recommended to substantiate the professional nature of the clothing. Damage to private clothing may also be deductible in exceptional cases, provided that the damage demonstrably occurred during work-related activities.
How are cleaning costs for work clothing treated for tax purposes?
For external cleaning, the full invoice amounts can be claimed. For washing in your own machine, flat-rate values per kilogram of laundry apply, graduated by household size and washing type (boil wash, colored wash, delicate wash) as well as drying and ironing. These flat rates cover all ongoing costs, including purchase and repair of the machine.
How does a single person calculate the laundry costs for 2 kg of work clothing per wash?
For a single-person household, applicable rates are, for example, 0.76 € per kg for coloured laundry at 60°C, 0.55 € per kg for condenser drying, and 0.07 € per kg for ironing. For 52 wash cycles of 2 kg each, this results in: 52 × 2 kg × (0.76 + 0.55 + 0.07) € = 143.52 € per year. The amounts per person are lower in larger households.
What is the €110 flat rate for work equipment and when is it worthwhile?
Without itemized proof, the tax office accepts a flat rate of €110 per year for all work equipment of an employee, including specialist literature, office supplies, and work clothing. Since the flat rate covers all work equipment combined, it is quickly exceeded. Higher amounts can only be deducted with receipts and invoices.