Input tax deduction for middle-class clothing?

The BFH dismissed the action as unfounded in its judgment of August 24, 2022 ( XI R 3/22 ). He found that an entrepreneur who uses middle-class clothing such as black suits for his business activities cannot deduct input tax from the purchase and cleaning of the clothing. Because, according to the court: The black clothing for the two plaintiffs was middle-class clothing for which input tax deduction is excluded under the law; because it is in bourgeois clothing to expenses for private living , which brings the economic or social position of the entrepreneur with it. Black suits in particular can also be worn privately.

Source: nwb-experten-blog.de

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