- Costs for criminal defense in tax proceedings are not deductible if not directly related to business activities
- These costs arise from intentional tax misconduct
- They do not qualify as business expenses
- No entitlement to input tax deduction
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
