{"id":27467,"date":"2026-04-20T09:00:52","date_gmt":"2026-04-20T07:00:52","guid":{"rendered":"https:\/\/my-life.lu\/?p=27467"},"modified":"2026-02-10T11:25:12","modified_gmt":"2026-02-10T10:25:12","slug":"what-qualifies-as-an-expense-report-21075","status":"publish","type":"post","link":"https:\/\/my-life.lu\/en\/what-qualifies-as-an-expense-report-21075\/","title":{"rendered":"What qualifies as an expense report?"},"content":{"rendered":"

Luxembourg taxation allows companies to deduct certain expenses from their tax balance. These are called operating expenses or sometimes representation expenses. What do they correspond to? For what amounts and under what conditions? myLIFE studies these questions for you.*<\/p>\n

What are we talking about?<\/h2>\n

Under the label operating expenses <\/em>or representation expenses<\/em>, we find all costs incurred in the interest of the company<\/strong>, meaning expenses relating to its activity and the generation of revenue.<\/p>\n

These costs must therefore serve the direct and exclusive interest of the company and not personal interests<\/strong>. These expenses must also fall within a proven commercial or business development approach<\/strong>.<\/p>\n

For companies, these expenses are deductible from the taxable result, in accordance with Article 45 of the amended law of 4 December 1967<\/strong><\/span><\/a> on income tax. This legal framework describes the general principles of deductibility of professional expenses and operating charges.<\/p>\n

Which expenses?<\/h2>\n

Here are the main costs that companies may include within the scope of operating expenses:<\/p>\n