G. Tax-reducing expenses

Which expenses reduce taxable income?

Only certain expenses reduce the taxable income. These expenses include those that are directly connected to the revenue. They are to be deducted as business expenses under the categories of business income (agriculture and forestry, self-employment, or trade or business), or as income-related expenses for the other types of income. Expenses directly related to tax-free income may not be deducted.

Other expenditures that reduce the taxable income but are not linked to the realisation of income are special expenses ( see page 75) and extraordinary burdens (see page 106).