Expenses for civic clothing worn only on the job

Even if certain civic garments are worn only during the exercise of the profession and were purchased only for this purpose, a deduction for business expenses or income-related expenses is excluded.

Expenses for civilian clothing are generally not deductible as essential lifestyle expenses. They can only be deducted as business expenses if they are typical professional clothing that cannot also be worn on private occasions. The Federal Fiscal Court has therefore denied a self-employed funeral speaker and his wife the deduction of business expenses for the purchase, alteration and cleaning of clothing worn for professional purposes. This is not the first time that the Federal Fiscal Court has confirmed the restrictive requirements for the deduction of costs for work clothing, but it is usually employees who claim the deduction and fail.