What are the deductible acquisition-related expenses for investment income ?

Acquisition-related expenses are costs directly linked to the acquisition, management, holding, or collection of investment income. They reduce the net taxable amount to be declared.

Examples of deductible expenses:

• Interest on loans: Loan contracted for the purchase of shares, bonds, or other securities, which must be justified by a bank certificate.
• Custody fees: Deposit commissions or custody fees charged by a bank or broker.
• Brokerage fees: Commissions paid when buying or selling securities.
• Collection fees: Costs incurred to enforce a right to income (e.g., formal notice to a debtor).
• Financial information fees: Subscriptions to newspapers or stock market platforms, if directly related to portfolio management.

What is not deductible:

• Initial acquisition costs (purchase price of securities).
• Non-refundable foreign taxes.
• Losses on securities or price fluctuations (not considered acquisition-related expenses).

📌 Important information: You can declare these expenses at their actual amount (with supporting documents) or opt for a minimum flat-rate deduction of €25 per person.

Updated on: 16/07/2025