What counts as a deductible expense (Betriebsausgaben)
Anything genuinely business-related can be a Betriebsausgabe. These categories and rules came up consistently across the sources I checked:
- Homeoffice-Pauschale: €6 per day at home, capped at €1,260 a year (210 days), with no separate room needed. Claim either this or the actual Arbeitszimmer costs, not both.
- Equipment (GWG): items up to €800 net can be deducted in full in the year of purchase. Above that, you depreciate them over several years.
- Business meals (Bewirtung): only 70% of appropriate, documented costs are deductible. The other 30% isn’t.
- Travel: one source gives €0.30 per km for business trips with your own car. The Entfernungspauschale to a fixed workplace is €0.30 for the first 20 km and €0.38 from km 21.
- Everyday costs: software subscriptions, coworking, training, insurance, and tax advice. Phone and internet are deductible for the business-use share, and sources vary on a safe percentage, so use a figure you can justify.
Mixed days (home office plus travel) have caveats, and sources disagree on the details, so ask your Steuerberater. Also avoid claiming the same cost twice.
Why AI tools help (and where they don’t)
AI expense tools do three things well: read receipts, match them to bank transactions, and suggest a category. They don’t decide what’s deductible. That is the Finanzamt’s call. Treat the suggestions as a first pass and review unclear ones yourself.
The tools
Accountable
Accountable is built for self-employed people and combines receipt scanning, bank matching, category and VAT-rate suggestions, duplicate detection, and recurring expenses. Its app listing also claims it flags tax-relevant expenses and offers an AI tax assistant. Its free tier reportedly allows up to 5 scanned receipts a month, with unlimited receipts on paid plans. Most feature descriptions come from Accountable’s own pages, though one independent test rated it 1.7 (good) for self-employed users.
Good for: Freelancers who want expense tracking, tax tips, and filing in one app.
sevDesk
sevDesk reads amount, date, and vendor from photographed receipts and suggests the matching bank transaction. Its AI receipt capture is part of its bookkeeping tier, around €22.90–26 a month. Independent reviews rank it among the strongest for automation.
Good for: Freelancers who want the most automated day-to-day tracking.
Lexware Office
Lexware Office covers receipt scanning, bank matching, and EÜR reporting from about €7.90 a month. One review says the cheapest tier does little bookkeeping, so check which plan includes receipt capture.
Good for: Freelancers who want the best-known tool and a Steuerberater handover.
Papierkram
Papierkram has a free tier without EÜR or bank connection. Its AI receipt recognition arrives on paid plans from about €9.90 a month on annual billing, capped at 15 receipts a month on the entry paid plan.
Good for: Freelancers on a tight budget who bill by project.
Quick comparison
| Tool | Price (net/month) | Receipt scanning | Category suggestions | Free option | Best for |
|---|---|---|---|---|---|
| Accountable | Free; Taxes plan ~€29.90 (annual) | Yes (5/month free) | Yes, plus VAT-rate suggestions | Yes | All-in-one with tax tips |
| sevDesk | ~€22.90-26 (bookkeeping) | Yes (AI) | Yes | Limited | Automation |
| Lexware Office | From ~€7.90 | Yes | Yes | Trial | Established option |
| Papierkram | Free; paid from ~€9.90 | Paid plans, capped | Basic | Yes | Budget, project billing |
Prices vary by source (Accountable’s app-store prices differ from its website) and change often, so confirm them on each provider’s site.
Which tool should you choose?
- Want tax tips alongside expense tracking: Accountable.
- Want the strongest automation: sevDesk.
- Want an established tool your Steuerberater likely knows: Lexware Office.
- On a tight budget: Papierkram.
- Kleinunternehmer with few receipts: a free tier may be enough, but you still need records for your EÜR.
FAQ
Can I deduct my home office as a self-employed person?
Yes. Choose either the €6-per-day Pauschale (up to €1,260 a year) or the actual room costs if you have a dedicated Arbeitszimmer, not both.
Do I need to keep paper receipts if I scan them?
Many tools archive scanned receipts in a GoBD-compliant way, but ask your Steuerberater what they require. Our bookkeeping guide explains GoBD certification.
Can AI tell me for certain what’s deductible?
No. AI suggests categories, but the Finanzamt decides. For borderline items, ask a Steuerberater.
Are the tools themselves deductible?
Software subscriptions used for your business are generally deductible as Betriebsausgaben.
Sources: fuer-gruender.de Steuersoftware, Lexware Homeoffice-Pauschale, Betriebsausgaben-Leitfaden, Betriebsausgaben-Liste, Betriebsausgaben-Beispiele, Accountable app listing
Last updated: October 2026. This post is for informational purposes only and isn’t tax advice. Consult a licensed German Steuerberater for guidance specific to your situation.
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