Media 🎧

Media 🎧

Examples:

Spotify, Apple Music, Netflix

Even though music or background media can help you focus while you work, Finanzamt doesn't accept these expenses as business costs.

Deducting Media Subscriptions (Spotify, Apple Music, Netflix) as Business Expenses

In Germany, self-employed individuals (Freiberufler or Gewerbetreibende) can deduct media subscriptions like Spotify, Apple Music, or Netflix as business expenses only under specific circumstances:

Conditions for Deduction:

  1. Business Relevance:

    • The subscription must be directly relevant and necessary for your business activities. Examples include professional musicians, podcast creators, video editors, content creators, journalists, or educators using the media for research or content production.

  2. Usage Documentation:

    • Clearly document and justify the business relevance of the subscription.

    • Maintain records specifying how the subscription is used professionally versus privately.

  3. Partial Deduction:

    • If subscriptions are used both privately and professionally, only the proportional amount used for business purposes is deductible. Estimate this ratio reasonably and be prepared to justify it in case of a tax audit.

  • Keep receipts or monthly invoices.

  • Briefly note or log professional usage instances (dates, projects, or specific content).

  • Clearly indicate the expense in your accounting under "Betriebsausgaben" (business expenses).

Important Considerations:

  • Personal entertainment subscriptions without direct business connection are generally not deductible.

  • Tax offices (Finanzämter) scrutinize media subscriptions carefully; thus, clarity and documentation are essential.


Get a cheat sheet with the main expense categories and specific examples of what you can deduct from taxes

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The data is provided for advertising purposes in exchange for downloading service offers (including templates and eBooks). I agree that Norman will inform me about accounting topics (news, promotions, webinars) in the future through email and social media advertising. Additional information on the processing of personal data can be found in the privacy policy.

© 2025 Norman AI GmbH

© 2025 Norman AI GmbH

© 2025 Norman AI GmbH