Advertising expenses include all expenses incurred in connection with an income. These can include expenses such as travel costs, training, work clothing, or professional books, which reduce your tax burden.
These include the following types of income:
- Income from employment
- Income from rental and leasing
- Income from capital
- Income as a pensioner
When submitting the tax return from employment, the tax office automatically recognizes a flat rate of advertising costs of 1,000 euros automatically. For assessed married couples and registered partners, it is 2,000 euros. Therefore, you no longer need to check a box or enter a sum in the return.
Industry-specific advertising expenses
In addition to general advertising expenses, there are also industry-specific expenses that can be deducted. A special example is the winter construction levy in the construction industry, which employees in the construction, roofing, scaffolding, and horticultural industries pay from their gross wages. This levy can be claimed as advertising expenses in the tax return.
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The flat rate of advertising costs is worthwhile if, as an employee, you have less than 1,000 euros in expenses per year.
If your expenses exceed 1,000 euros per year, you should provide individual proof of your expenses. Only above this amount does it become worthwhile, and you save taxes.

Maciej Wawrzyniak
In his private life, Maciej enjoys sporting challenges, playing the guitar, and swimming in the lake. He is also the proud father of three sons.















