Which costs are deductible for income tax purposes?
When it comes to deductible costs, a basic distinction is made between job expenses, special expenses and extraordinary expenses:
Expenses relating to your job
These costs are expenses for acquiring, securing and maintaining income. For employees these are for example travel costs to your office or costs for work clothing or special books that you need for your job.
Special expenses
Roughly speaking, special expenses include contributions for certain insurance policies, such as pension insurance, accident insurance, private health insurance, occupational disability insurance, etc.
Extraordinary expenses
These are expenses that you inevitably incur, but are not job expenses or special expenses. This includes, for example, medical costs that your health insurance does not cover. These costs are not fully deductible from income tax, but rather depend on a percentage of income.
