(2023)
Which contributions and costs can be deducted?
You can deduct your contributions to professional associations as income-related expenses. This includes mandatory membership fees as well as voluntary payments, admission fees, or payments for specific services provided by the professional association, such as legal advice, legal representation, and expert opinions. It is not necessary for you to be a member of the professional association to claim these deductions. If you work voluntarily for a professional association, you can also deduct the costs incurred in addition to your contributions. These may include travel expenses for attending meetings or telephone costs. However, you must be involved in a professional association that represents the interests of your professional group. If you attend a professional association event, you can also deduct your expenses (travel costs, participation fees, meals, etc.) as income-related expenses, but only if the event is for professional training.
Not deductible are your expenses if the event has a social character or covers a general educational topic. You also cannot deduct your expenses for the professional association's pension schemes as income-related expenses, such as payments to an occupational pension fund. These payments may be deductible as pension expenses under special expenses.
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