Job-search records in Germany
Job application costs and your German tax return
Keep track of applications you sent and costs you paid yourself. Whether these expenses affect your German tax return depends on your situation.
What it means for your situation
Choose a situation to see what to check. This does not determine your tax result.
Income-related expenses reduce your taxable income. They are not a refund, and the effect depends on your personal situation. This page is general information, not tax advice.
If eligible expenses result in negative income, the Finanzamt may determine a tax loss under § 10d EStG. It is not automatic, and a later tax saving is not guaranteed.
Record your self-paid costs
The application count is prefilled only when you arrive from your tracker. It creates no automatic tax amount. Enter only costs you paid yourself and can substantiate.
What to record
Job-search costs may qualify as Werbungskosten under § 9 EStG when they relate to future employment income. Record what you actually paid and any reimbursement. The work-related share of a Kariyan subscription may be relevant, but an invoice alone does not establish its tax treatment.
You may see €2.50 per online application quoted elsewhere. In 2004, the Cologne tax court estimated costs in one case concerning applications sent in 2001, including printing and other outlays. That judgment did not establish a universal rate for today's digital applications.
The calculation below uses only amounts you enter from your own records. Your Finanzamt decides which expenses it accepts.
Keep a record of sent applications
If the Agentur für Arbeit or Jobcenter asks you to document your job search, check the activities and deadlines in your individual agreement or written instructions. You can export your sent applications from the tracker with date, company, role, method and status.
The export includes only applications with a delivered status and recorded send date. A prepared application is not evidence that it reached an employer.
Keep dates, destinations and receipts as you apply. A tax return covers a calendar year; a current record is easier to check later.
Open your trackerWhere it goes on the return
Eligible job-search costs may be reported as Werbungskosten. Employees generally use Anlage N. Keep your invoices and application records; the Finanzamt may request supporting documents.
Sources
Primary references for the tax rules, the historic court case and the current employment-agency guidance.
- EStG § 9: Definition of work-related expenses
- EStG § 9a: Employee allowance
- EStG § 10d: Tax loss deductions
- Cologne tax court, 7 K 932/03 (2004 judgment)
- Agentur für Arbeit: Individual job-search obligations
- Agentur für Arbeit: Reimbursement from the placement budget
- ELSTER: Keeping receipts for a tax return
See what fits your profile.
Start free. Review before sending.
Start with 5 free applicationsStart free- 01Tell Kariyan what you want and where you can work.
- 02See why a job fits before you spend time preparing.
- 03Review the application before you choose to send it.