On the right to make a tax deduction for working clothes (TAS 274/2011)

The Ombudsman for Equality was requested to investigate whether the procedures of the Tax Administration on tax deductions for working clothes are in line with the provisions of the Act on Equality between Women and Men. According to the person contacting the Ombudsman, a tailcoat worn by a male academic officeholder would be accepted as tax-deductible work clothing but a similar outfit worn by women, i.e. a black dress, would not.

In a report submitted to the Ombudsman for Equality, the Tax Administration states that costs incurred from working clothes are generally regarded as living expenses. However, if a person can prove that a piece of clothing worn at work only has limited use, it is possible to make a tax deduction on working clothes. According to the report, the practice of the Tax Administration is based on legal practice and also on the presumption according to which using a tailcoat is highly exceptional in "ordinary festive occasions".

The Ombudsman pointed out in her statement that a female academic officeholder must not be treated differently than her male colleague in how the person is expected to prove that using a certain black dress is limited to events relating to the job and that it, like a tailcoat, would only be worn on other festive occasions in very exceptional cases. A female officeholder must be able to deduct the purchase costs of a black dress worn only in official duties on the same preconditions as male officeholders can deduct the purchase costs of a tailcoat. If a man's own declaration is regarded as sufficient, this must also be true in the case of a woman.

08.07.2014