Other personnel expenses

These include:

• Personnel training expenses.

• Premiums for life insurance contracts, accidents, illness, etc.

• Any other expense related to the company's staff that is not considered as pure liberality

• Expenses incurred in accordance with the uses and customs of the company's personnel (gifts, Christmas baskets, etc.) are not considered as pure liberalities, and can therefore constitute deductible expenses).

Expenses for the health insurance premiums of the taxpayer and his/her family 

In accordance with article 30,2 (a) of the Personal Income Tax Act, they are considered as deductible expenses for determining the net income in direct estimate, the sickness insurance premiums paid by the taxpayer in the part corresponding to their own coverage and that of their spouse and children under the age of twenty-five who live with them.

The maximum deduction limit will be:

• 500 Euros for each of the persons mentioned above
• 1,500 Euros for each of them with disabilities