Brief information: Private use when using a computer for mixed purposes

May 2003

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Brief information: Private use when using a computer for mixed purposes

When using computers in the private household, the BMF believes that the private share should normally % be 40%. If a higher business/professional use is substantiated, the private share can also be lower. The private share applies to both the basic device and all expenses related to the operation. For example, it is stated that fax and telephone switchboard, floppy disks, printers, scanners, as well as fax and telephone charges.

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