(2024) How do capital gains affect the reasonable burden and exceptional costs?

In principle, capital gains that have already been subject to withholding tax are not taken into account when determining the total income. If extraordinary expenses were claimed at the same time, capital gains had to be declared in the past.

This was because capital income was included in the income to calculate the individual reasonable burden. This has not been the case since 2012.

The omission of capital gains means that when deducting extraordinary expenses, the reasonable burden (x% of the total income) tends to be lower – an advantage for you.

You do not need to declare capital income if you wish to claim extraordinary expenses.