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All expenses > Advertising goods
Advertising goods
Tax audit risk
Easiness to justifyDeducted by36 % of independentsAverage amount deducted320€ per yearFrequency2-3x per year
Easiness to justifyDeducted by36 % of independentsAverage amount deducted320€ per yearFrequency2-3x per year
Advertising goods need to meet a couple of conditions, in order to be deductible
Those conditions are: (i) the trade name of the company should be clearly and permanently visible (ii) the value of these goods is reduced (you are able to prove it in a tax audit), (iii) they are largely distributed, (iv) they are consumer items
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