Eyes Itching Only At Night

allocation of the tax consulting fees to operating expenses, advertising costs or the cost of living

The law for entry into a fiscal emergency program, the deduction of tax consulting fees as special expenses by 1 January 2006 excluded.

tax assistance costs are therefore at present to be considered only if they are business expenses or business expenses.

In its letter of 21st December 2007 (IV B 2 - S 2144/07/0002), the BMF takes on the question of when the tax consulting fees are to be classified as operating expenditure or expenses or special expenses.