What are advertising expenses?

Income-related expenses are expenses that are incurred as part of a professional or self-employed activity and can be claimed as a tax deduction. These costs must be directly related to the generation of income and must be necessary for the performance of the respective activity. Examples of income-related expenses are work-related training costs, work equipment, travel between home and work, travel expenses or contributions to professional associations. Income-related expenses reduce the taxable income and therefore have a direct impact on the amount of income tax.