If you incur professional expenses, such as professional association fees, you can offset these expenses against your gross income via the Individual Choices Model.
- Log in to Remote Workplace
- Select SAP Self Service
- Complete the form for offsetting professional expenses before 30 November via the Flexible benefits tab
- Submit digital proof of payment of your professional expenses
What are professional expenses?
Professional expenses are expenses incurred in order to do your work as optimally as possible. Examples include training expenses, office and administration expenses, and professional association fees (with the exception of the staff association).
- The Tax Office views this type of reimbursement as tax-free income on condition that:
- You incur the expenses before receiving your salary
- You really need to incur the expenses in question to do your work optimally
- Only professional expenses from the current calendar year may be offset.
- You can submit your application starting from 1 February: you can use your holiday allowance until 30 April and your gross income or year-end bonus until 30 November.
IT and ergonomic equipment
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, you can discuss with your supervisor the option to request the facilities you need in order to work at home.