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# Under what conditions can acquisition fees be deducted?

Acquisition expenses are deductible only if they are directly related to generating, securing, or maintaining your income. Deduction is not automatic and depends on **the assessment of the tax authorities.**

Key points:

1. **Work tools (computer, office furniture, professional books, etc.)**
* Deductible if used **exclusively or almost exclusively** (≥90%) for professional purposes.
* For mixed personal/professional use, only the professional portion is deductible, provided it can be clearly separated and verified.
* Computers or software with substantial personal use are generally not deductible.

2. **Home office**
* The room must be **exclusively or almost exclusively** used for professional purposes and separate from private living space.
* Size and layout must be proportional to the home.
* Expenses (rent, heating, electricity, office furniture) are deductible **proportionally to the space used** for work.

3. **Professional development**
* Deductible if the training is **necessary or useful for performing your profession**.
* Costs for initial or general training are not deductible.