Field help:
(2020)
Other business expenses
Other operating expenses (deductible)
Enter here the non-deductible and deductible expenses for other deductible business expenses.
Entertainment costs
Expenses that relate to the (private) lifestyle of the taxpayer or other persons are generally not deductible as business expenses.
Entertainment costs incurred for business purposes are only deductible "if they are not deemed unreasonable in accordance with the customary understanding of the trade" (sect. 4 para. 5 no. 7 Income Tax Act (EStG)).
Fines, administrative fines, warning fines or monetary penalties
Such fines imposed by courts or authorities in Germany or by the European Communities institutions are not deductible as business expenses. However, this does not apply to fines imposed by courts or authorities of other states outside the European Communities.
Fines imposed as a result of criminal proceedings are not deductible. Fines imposed by a foreign court may be deductible as business expenses if they contradict essential principles of the German legal system.
