Field help: (2024) Income-related expenses

Enter all expenses directly related to the payment, e.g.

For renting or lending movable items:

• Cleaning costs (e.g. motorhome, tools)
• Repair and maintenance costs
• Proportionate insurance costs
• Depreciation costs (if applicable, as pro rata depreciation)
• Transport or delivery costs (e.g. trailer, fuel)
• Advertisement or platform fees

For brokerage activities or commissions:

• Travel expenses (e.g. to customer meetings, 0,30 €/km)
• Telephone and internet costs (proportionate, if verifiable)
• Office supplies or printouts (e.g. flyers, contracts)
• Fees for brokerage or comparison portals

For one-off or occasional services:

• Travel expenses to the place of work (round trip)
• Material costs (e.g. cleaning agents, tools, catering at events)
• Clothing or equipment (e.g. musician's equipment, protective gear – if directly related to the job)
• Accident or liability insurance, if applicable (proportionate for the activity)

General costs:

• Tax consultancy fees related to the declaration of this income
• Bank charges for payments or account management (if verifiably attributable)