{"id":1722,"date":"2021-04-07T02:42:39","date_gmt":"2021-04-07T00:42:39","guid":{"rendered":"https:\/\/interstellar.accountable.de\/?p=1722"},"modified":"2023-04-27T09:29:23","modified_gmt":"2023-04-27T07:29:23","slug":"how-to-claim-business-expenses-on-tax-from-before-you-were-a-registered-freelancer","status":"publish","type":"post","link":"https:\/\/interstellar.accountable.de\/en\/blog\/how-to-claim-business-expenses-on-tax-from-before-you-were-a-registered-freelancer\/","title":{"rendered":"How to claim business expenses on tax from before you were a registered freelancer"},"content":{"rendered":"

Starting your freelance career is not something you decide over night. A lot of thinking, planning, and trying goes into launching your own business, and it is therefore not uncommon to have business expenses relating to your freelance job before you are even registered as a freelancer with the tax office. But the good news is: These expenses are recognised by the tax officials and can be claimed on your tax. Here\u2019s how it works.<\/b><\/p>\n

Freelancer or Gewerbetreibender (tradesperson)?<\/span><\/h2>\n

Before you can start out as a self-employed person, you must register your occupation with the relevant government bodies. At this point, you already need to be clear on whether your self-employment is going to be a freelance activity (<\/span>Freiberufler<\/span><\/i>) or a commercial activity (<\/span>Gewerbe<\/span><\/i>). Freelancers register at their local tax office, while a Gewerbetreibender must contact the relevant Gewerbeamt (trade office), where they can also apply for their Gewerbeschein (trade license).\u00a0<\/span><\/p>\n

In both cases, you will have to fill out the tax registration questionnaire (<\/span>Fragebogen zur steuerlichen Erfassung<\/span><\/i>) in order to get your tax number and officially get to work.<\/span><\/p>\n

\ud83d\udca1Tip from Accountable<\/b>: As of this year, you can <\/span>fill out the tax registration questionnaire online<\/span><\/a>. And we are here to help! We have created a <\/span>step-by-step guide on how to fill out the Fragebogen zur steuerlichen Erfassung<\/span><\/a>.\u00a0<\/span><\/p>\n

Tax deductions on upfront costs<\/span><\/h2>\n

If you are self-employed, there are many business related expenses you can claim on tax. You can use our search tool to find <\/span>all the expenses you can deduct<\/span><\/a>. But what about <\/span>costs you had before you registered as a freelancer<\/b>? These costs are classified as launch or set up expenses and must be paid upfront, before you have any business income.\u00a0<\/span><\/p>\n

Generally speaking, there are two types of upfront costs you can claim on tax: intangible and tangible costs.<\/span><\/p>\n

Deductions for intangible costs<\/span><\/h3>\n

In some cases, freelancers have to gain some extra skills or need external help in order to start their business. These expenses are considered intangible costs and include <\/span><\/p>\n