- Initial registration with the tax authorities
- Receiving income from self-employed activities, a directorship or a liberal profession
- Filing a tax return as a resident
- Filing a tax return as a non-resident
- Specific tax provisions for cross-border workers
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Income tax deductible expenses
- Deduction of social security contributions by self-employed taxpayers
- Deducting allowance payments to a divorced spouse or other ongoing allowance payments
- Deducting contributions, insurance premiums and interest expense related to a personal loan
- Deducting the premiums paid to a private pension plan
- Deducting home purchase savings contributions
- Deducting premiums paid to a supplementary pension scheme
- Deducting gifts or donations
- Change in personal circumstances
- Tax relief for unavoidable and extraordinary expenses
- Owning land or real estate
- Payment of tax due
