I buy Macbooks with Applecare as a self-employed contractor (so no VAT and expense is tax deductible). I sell it after 2-3 years (before apple care expires!) on ebay and you would actually make a profit if I would not tax-declare it. What I personally do not do, as that would be tax evasion. But I've heard of people who don't do that and basically use Macbooks for free/with a profit. Especially since Germany changed the write-off period from 3 years to 12 month recently.