Field help: (2019) Other business expenses This text refers to the Steuererklärung 2019. You can find the version for the Steuererklärung 2025 at: (2025): Other business expenses Enter here the non-deductible and deductible expenses for other deductible business expenses.This includes, among other things:Entertainment expensesPenalties,Fines,Warning fines orFinancial penalties.