As an unpaid employee, can I still prove professional expenses?
As an emeritus professor on assignment, I still supervise doctoral research and I give lectures. I am not paid for this, but I do incur costs, such as travel or the purchase of documentation material. Can I still bring it in as a professional expense? Or can I recover these costs in a different way for tax purposes?
For the deduction of costs, there must be taxable income. In the absence of payment for the activities concerned, it is in principle not possible to include those costs for tax purposes …