Acquisition Expenses (FO)
Updated on 14/07/2026Definition
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
Frequently asked questions
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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