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What are operating expenses?

Operating expenses: How to reduce your tax burden

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Operating expenses: Definition

All costs incurred in connection with your business activities are considered operating expenses.

Examples: Work equipment, office rent, travel costs, training, insurance.

Benefits: By deducting operating expenses, you can lower your tax liability. To do this, you must first record the expenses in your accounting.

What do you need to consider?

  • Collect and properly record all receipts in your accounting.

  • Depending on the type of expense, you may be able to deduct it immediately or spread it over several years (depreciation).

How is the deduction applied?

  • Record it in your income-surplus statement (EÜR) or balance sheet.

  • Certain flat rates can be used (e.g. for travel expenses or additional meal allowances).


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