Field help: (2023) Other business expenses This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2025 at: (2025): Other business expenses Please enter any other fully tax-deductible business expenses that do not fit into the categories requested separately. This includes in particular extraordinary or infrequent costs, such as: Other consultancy costs: Deductible if incurred for business purposes. Business-related losses: Deductible if not covered by insurance. Interest on arrears and dunning costs: Deductible, as directly business-related. Costs for extraordinary repairs: Deductible if there is no private connection. Specific business services: Deductible if there is a clear business connection. Expenses for environmental measures: Deductible as business-related costs. Restructuring or debt settlement costs: Deductible unless specific restrictions apply. Other infrequent business expenses: Deductible if business-related and legally compliant.