Deduct the costs of further training, retraining, reintegration

The costs of further training, retraining and reintegration are fully deductible according to the tax law, but training includes the acquisition of new knowledge completely different from one's profession or field of activity, which is why training is not deductible under the tax definition.

Further training includes the upgrading or deepening of knowledge related to the professional practice in order to become familiar with new methods or practices of the profession.

Unlike training costs, retraining is deductible if the taxpayer is unable to continue practising his or her profession, as several factors may prevent him or her from carrying out his or her previous activity, such as allergies, disappearance from the profession, closure of the business, etc.