Where can I find the acquisition fees on form 100?
Acquisition fees are indicated on page 7 of form 100.
If you declare expenses relating to a salaried activity under the category ‘**Acquisition fees**’, the Tax Authorities has discretion as to whether or not to accept them. These expenses are therefore not automatically valid.
💡 Important:
If no expenses are declared, a flat-rate deduction of 540 euros will be applied.
If your expenses exceed 540 euros, you can enter them in the ‘Acquisition fees’ category.
If you declare expenses relating to a salaried activity under the category ‘**Acquisition fees**’, the Tax Authorities has discretion as to whether or not to accept them. These expenses are therefore not automatically valid.
💡 Important:
If no expenses are declared, a flat-rate deduction of 540 euros will be applied.
If your expenses exceed 540 euros, you can enter them in the ‘Acquisition fees’ category.
Updated on: 04/04/2025
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