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
How to receive the FO?
In order to receive the deduction for acquisition expenses, you must declare them in your tax return.
What is the amount of the FO?
To be able to deduct acquisition expenses, you must have expenses that exceed 540€.
Who is eligible for the FO?
Any employee who has incurred work-related expenses.
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