Less deduction of mixed costs
There are costs that you incur for your business, but which also include a private element. These are the mixed costs. These include the cost of food, drinks and snacks, entertainment expenses and the cost of conferences, seminars, symposiums, excursions and study trips. Mixed expenses are only deductible for income tax if a threshold amount is exceeded. This threshold amount has been increased from €5,600 to €5,700 since 1 January 2025.
Tip
You can also use an alternative. In fact, you may also choose to deduct 80% from mixed costs.