Strict rules for tax deductions for professional clothing

The tax authorities have set narrowly defined conditions for the deduction of professional clothing. Overalls, lab coats and protective clothing are deductible. Work helmets and workshop shoes are also deductible.

However, customised suits or designer clothes cannot be deducted, as these can also be worn privately. Other clothing that can be worn privately is also not deductible.

The following applies: professional clothing can only be deducted if the flat-rate deduction for professional expenses is waived. In this case, all expenses must be calculated and documented.