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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.

Updated on: 04/04/2025

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