Common deductible income tax and VAT costs (AY 2026)

2024_01_Deductible-expenses-AY-2026-EN_2In this information sheet, you will find an overview of the following costs:

  • Car costs - costs of passenger cars
  • Reception and reception costs
  • Corporate gifts
  • Social benefits
  • Restaurant costs
  • Costs included in fixed allowances
  • Fines
  • Unreasonable (professional expenses)
  • Taxes

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