Kosten van opleidingen zijn niet zo maar meer aftrekbaar. Alleen wanneer je kosten maakt om je bestaande kennis / vak op peil te houden, mag je deze kosten aftrekken van de winst.
Voorbeeld
Een kapper volgt een cursus visagie met als doel de make-up te kunnen doen voor klanten die om bruidskapsels vragen. De kosten van de visagiecursus zijn niet aftrekbaar EN de studie-uren tellen niet mee voor het urencriterium !
Pro6 Advies werkt samen met
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