Accounting & Bookkeeping Services
Costs for help with accounting, bookkeeping and other related costs are deductible. This includes costs for VAT and employer declarations. However, costs for help with filing your income tax return are not deductible.
Advertising & Sponsorship
Generally, expenses for advertising, PR, and marketing are deductible.
Sponsorship can be deductible, but it must include a requirement for an exchange service, such as advertising. The exchange service should be in reasonable proportion to the payment and targeted towards the public.
IT Services
If there is a need for IT services, the costs are deductible. This might include hiring a developer to create a website or improve internal processes. Ongoing costs for operation, development, and maintenance are also deductible.
Legal & Court Costs
Legal and court costs are deductible if there is a direct connection with the company's activities, and there's a reasonable cause for the process. For example, costs for contract disputes, damages, and patents are deductible.
The right to deduction also applies to costs to increase or maintain the business's taxable income. For example, legal costs to collect a customer debt are deductible.
Costs for tax processes are not deductible.