Professional expenses
If you incur professional expenses, such as professional association fees, you can offset these expenses against your gross income via the Individual Choices Model.
Please note: If you purchase computers, laptops, monitors and other such equipment or ergonomic equipment such as an office chair, it is not possible to submit these as professional expenses via the Individual Choices Model.
This equipment no longer meets the tax requirements once it has been submitted through the Individual Choices Model. From a fiscal perspective, a personal contribution is required via the Individual Choices Model, but this is not allowed for such equipment.
If you need such equipment for your home office, first see what the options are:
Only professional expenses from the current calendar year may be offset.
What do you need?
Digital proof of payment of your professional expenses
Deadline
You can offset your professional expenses against your gross salary, end-of-year bonus or holiday allowance. If you wish to offset your professional expenses against your holiday allowance, you should submit your application by 30 April. If you wish to use your gross salary or end-of-year bonus, you should submit your application by 30 November.