(2024) What are income-related expenses?

Business expenses include all costs incurred in direct connection with your professional activity. You can claim these costs for tax purposes, provided they have not already been reimbursed tax-free by your employer.

These include, among others:

• Travel expenses to work (commuting allowance)
• Professional association (e.g. union fees)
• Work equipment
• Home office
• Training costs
• Application costs
• Relocation costs
• Double household management
• Travel expenses for off-site work
• Account management fees
• Tax consultancy costs