Field help:
Income-related expenses
Enter here all expenses related to this income.
You can deduct the following income-related expenses if they are directly related to the recurring payments:
- Tax consultancy fees, e.g. for preparing the tax return (proportionately)
- Legal or notary fees, only if they are related to the administration, enforcement or amendment of the agreement
- Postage, telephone, office supplies, e.g. for correspondence with contractual partners, tax advisors or the tax office
- Travel expenses for advisory meetings, e.g. at the tax office or notary appointments (at 0.30 Euro/km)
- Specialist literature, if purchased specifically for recording or managing the income.
Important: Income-related expenses may only be claimed if they have a clear connection to the income from recurring payments.
