Declarations

Costs to practice your profession

When you incur expenses to perform your work, you do not have to pay tax on these expenses. This includes expenses such as travel costs, but also, for example, professional literature or clothing that is only suitable for work purposes.

Who pays these expenses?

It is possible that you may have to include these expenses on your invoices to your clients. Your expenses are then added to your work and are specified separately on the invoice. When you incur expenses that your client does not have to reimburse, you can declare the expenses to us. This means that you do not include the expenses on the invoice, and your client does not see these expenses on the invoice. To make sure that you are not taxed on this income, you will see that we reduce the tax with the amount that we had to deduct for expenses and then pay out the net amount. This way, you will not pay tax on your expenses.

What are expenses?

We have categorized a number of common expenses. Expenses must always be related to the activities that we invoice for you. When you invoice less than the minimum rate of 16 euro due to expenses, we will reject the expenses. We need an invoice or receipt for all expenses. A receipt with a description is sufficient for amounts below 100 euro. Above this amount we need an invoice.

Types

Different types of expenses

Read more about different expense types below.

When you incur travel expenses you can have 19c/km reimbursed tax free. You may also deduct the actual travel expenses, but then we ask that the expense declaration is accompanied by supporting receipts.

You have to eat, so only 73.5 percent of business lunches and dinners can be reimbursed tax free. Clearly state with the receipt why this was a business meal. Normal lunch expenses, also during working hours, are not deductible.

Just like lunch expenses, you have to prove that telephone expenses were incurred during the performance of your duties. You must thus indicate clearly for this too why the telephone expenses are of a business nature.

All forms of literature are deductible if they are of a business nature.

When you attend a congress or seminar, 73.5 percent is tax deductible. Training and courses are fully deductible if it is related to your work.

Just like all other expenses, work clothing is deductible when it has a business nature. You may declare work clothing to us when it is almost exclusively suitable for your work or when it has, for example, a large company logo on it.

Tools required for the execution of your duties are deductible. This is not the case when it is not related to your asssignment. Machines are often not deductible because it is part of your personal assets after use.

Exceptions

Non-deductible expenses

Certain expenses that often give a personal benefit are not deductible, i.e.

  • telephone subscription for a home telephone connection
  • clothing, with the exception of work clothing
  • personal care expenses
  • monetary fines

If you feel that you incurred expenses that can be reimbursed tax-free, you are welcome to declare it with us. It is a good idea to contact us in advance to prevent us from rejecting the expense or even the invoice.

Are you interested?

Would you like to discuss your specific situation? Then contact us without obligation. We are happy to help you become your own boss in a way that suits you.