Updated on 18/06/2024

Acquisition Expenses (FO)

What are the FO? – Acquisition Expenses include:
  • Contributions paid to chambers and unions
  • Books and journals used almost exclusively for professional purposes
  • Professional clothing
  • Work tools used almost exclusively for professional purposes
  • Education expenses necessary for the practice of the profession

Who is eligible for the FO? – Any employee who has incurred work-related expenses.

What is the amount of the FO? – To be able to deduct acquisition expenses, you must have expenses that exceed 540€.

How to receive the FO? – In order to receive the deduction for acquisition expenses, you must declare them in your tax return.
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