Height-adjustable desk: Save 40-50% with tax benefits
Key benefits at a glance
German companies can save significantly when purchasing height-adjustable desks . The tax advantages are considerable. In addition, there are government subsidies that many are unaware of.
Specific savings:
- Immediate depreciation of up to 800 euros net per desk is possible.
- 19% VAT refund immediately from the tax office
- Additional funding from pension insurance and employers' liability insurance associations
- Total savings often 40-50% of the purchase price
Tax advantages in detail
Low-value assets (LVAs): Immediately expensed
The low-value asset (LVA) regulation is particularly attractive. It applies to desks costing up to €800 net (excluding VAT).
Here's how it works: You can deduct the entire amount in the year of purchase. This immediately reduces your profit and therefore your tax burden. At a 30% tax rate, you save €240 per desk (€800 × 30%).
Practical example: Your company buys 10 desks at €750 net each. Total cost: €7,500. This €7,500 reduces your taxable profit in the same year. At a 30% tax rate, this equates to a tax saving of €2,250.
Important to know: Each desk is counted individually. Even with 100 desks, the low-value asset (LVA) rule applies to each one, as long as the price is below €800 net.
Groupage lots: The alternative for mid-range prices
If the price is between €250 and €1,000 net, you have a choice. You can either use the low-value asset rule (up to €800) or the collective item.
The collective item explanation: All purchases between €250 and €1,000 are grouped together. This total amount is then depreciated over 5 years, i.e., 20% annually.
When does this make sense? If you expect higher profits in the coming years. Then you can spread the tax savings more evenly over several years.
Example calculation: 10 desks at €900 net each = €9,000 total. Over 5 years, you can deduct €1,800 annually. At a 30% tax rate, this equates to €540 in tax savings per year.
Straight-line depreciation: For more expensive models
Premium desks costing over €800 net must be treated differently. Here, normal depreciation over the useful life applies.
The useful life: The Federal Ministry of Finance stipulates a useful life of 13 years for office furniture. This period can be found in the official depreciation table (AfA table) under item 6.1.
The calculation: Purchase price divided by 13 years. A desk costing €1,300 net thus yields €100 per year (€1,300 ÷ 13 = 100). This €100 reduces your profit annually.
Long-term advantage: Even if the annual amount is small, the savings add up. Over 13 years, you benefit from the full tax advantages of the investment.
Input tax deduction: Immediate relief
Don't forget about the input tax deduction. It takes effect immediately and independently of depreciation.
Here's how it works: If you are entitled to deduct input tax (which applies to most companies), you will receive the full VAT back. Currently, this is 19% of the net purchase price.
Specifically, this means: A desk costs €1,000 net plus €190 VAT, so €1,190 gross. You can claim back the full €190 from the tax office. Your actual cost is only €1,000.
Government funding and grants
German Pension Insurance (DRV)
The German Pension Insurance (DRV) provides significant support for ergonomic workplaces. The goal is to maintain the ability of insured individuals to work.
Who is eligible for funding? Employees with health limitations can apply. The chances are particularly good for those with back problems, herniated discs, or chronic conditions.
What is covered? The German Pension Insurance (DRV) can cover the full cost of height-adjustable desks. Sometimes it also pays for other ergonomic aids such as special chairs or monitors.
The process: Your employee submits the application to the German Pension Insurance (DRV). Often, a doctor recommends this measure. The DRV reviews the individual case and then decides on coverage. This service falls under Section 33 of the German Social Code, Book IX (Benefits for Participation in Working Life).
Your advantage as an employer: You pay nothing for these desks. At the same time, you help your employee and fulfill your duty of care. This strengthens employee loyalty.
Employers' Liability Insurance Associations (BG)
The employers' liability insurance associations are the providers of statutory accident insurance. Prevention is their main task.
The prevention principle: Employers' liability insurance associations aim to prevent work-related illnesses. Height-adjustable desks help prevent musculoskeletal disorders, which often lead to long periods of sick leave.
Funding opportunities: Many employers' liability insurance associations offer industry-specific prevention programs. The BGW (for health and welfare services) and the VBG (administrative employers' liability insurance association) promote ergonomic measures.
Tip: Ask your relevant employers' liability insurance association (BG) directly. Often you will need to submit a prevention plan. Investing in this plan is usually worthwhile.
Integration offices
Employees with severe disabilities receive special support. The integration offices provide assistance according to the German Social Code, Book IX (SGB IX).
What is being funded? The complete adaptation of workplaces to the needs of people with disabilities. This includes height-adjustable desks, but also many other assistive devices.
Double benefit: You can hire talented professionals with disabilities. You don't bear the costs for special equipment alone. This makes inclusion economically attractive.
Practical example: SoftwareSchmiede GmbH from Munich
SoftwareSchmiede GmbH demonstrates how the investment pays off. The company has 70 employees and was struggling with high rates of absenteeism due to back problems.
The starting point
The average sick leave rate was 8 days per employee per year. Management wanted to improve ergonomics.
The investment
Acquisition:
- 50 desks for IT and development: 780 euros net per unit
- Total costs: 39,000 euros net
- 20 desks for management: 1,100 euros net per unit
- Total costs: 22,000 euros net
- Total investment: 61,000 euros net
The tax advantages
Low-value assets (GWG) depreciation: The 50 desks, each costing €780, fell below the GWG threshold. Immediate expensing: €39,000. At a 30% tax rate, this resulted in a saving of €11,700 in the first year.
Straight-line depreciation: The 20 more expensive desks are depreciated over 13 years. Annually: (20 × 1,100) ÷ 13 = 1,692 euros. This results in annual tax savings of 508 euros over 13 years.
Input tax deduction: The VAT on €61,000 is €11,590 (19%). The company received this amount back immediately from the tax office.
The funding
Three employees had been diagnosed with herniated discs. They applied to the German Pension Insurance (DRV) for reimbursement of the costs for their desks.
Result: The German Pension Insurance (DRV) approved all three applications. The full cost for three desks (3 × 780 euros = 2,340 euros) was covered.
The financial result in the first year
- Tax savings through low-value assets: 11,700 euros
- VAT refund: 11,590 euros
- DRV funding: 2,340 euros
- Total relief: 25,630 euros
The true cost: Of the original €61,000, only €35,370 remained. This corresponds to a saving of 42% in the first year. In addition, there are the annual depreciation charges for the premium models.
The health success
After one year, sick leave decreased by 3 days per employee. With 70 employees and average costs of 400 euros per sick day, this resulted in further savings of 84,000 euros annually.
Important tips for your planning
Pay attention to pricing
When buying, pay attention to the €800 limit. Many manufacturers offer models just below this threshold. The difference between €799 and €850 is enormous in terms of tax.
Don't forget the documentation!
Keep all invoices and receipts. Your tax advisor will need them for your tax return. For grant applications, you will often need to submit cost estimates.
Plan ahead
Grant applications take time. Submit applications to the German Pension Insurance (DRV) or employers' liability insurance associations before making a purchase. Applications submitted after the purchase are often rejected.
Involve a tax advisor
Every company is taxed differently. Your tax advisor knows your exact situation. They can calculate whether low-value assets or pooled assets are more advantageous for you.
Summary: How to get the most out of it
Height-adjustable desks are an investment that pays off many times over. Your employees will be healthier and more productive. At the same time, you'll save considerably through taxes and subsidies.
The three pillars of your savings:
- Tax depreciation: Use low-value assets (GWG) up to €800 for immediate deduction. Depreciate more expensive items over 13 years.
- Input tax deduction: Get 19% VAT back immediately. This significantly reduces your purchase costs.
- Government funding: Apply for subsidies from the German Pension Insurance (DRV), employers' liability insurance associations, or integration offices. These often cover the entire cost.
Your next step: Discuss your specific situation with your tax advisor. If you have employees with health limitations, contact the German Pension Insurance (DRV). Inquire with your employers' liability insurance association about prevention programs.
The combination of all these benefits can reduce your actual costs by 40-50%. At the same time, you create a more attractive and healthier workplace. This is a true win-win situation for your company and your employees.
