[franzvonassisi]

As an architect I’m currently paying an annual membership fee to a professional association in order to obtain my professional license.
Does anyone know if membership fees paid to professional associations (e.g. doctors, lawyers, architects) are deductible from the salaries tax and if yes where does that need to be stated in the tax return form?

[KnowItAll]

Q & A for "e-Seminar for Individual Taxpayers"

Might be a good lead for you to follow ...

[Claire ex-ax]

In one of those fortunate quirks of fate, the Inland Revenue Dept has a website. And on that website is this very information.

It comes under Deductions: Outgoings and Expenses

Salaries Tax - What you need to know as an Employee

Departmental Interpretation and Practice Notes No. 9: Major deductible items under Salaries Tax (pdf)

From that very document:

Subscriptions to professional societies etc.
17. Although it is considered that subscriptions to professional societies etc. are in general not allowable under a strict interpretation of the wording of the Ordinance, in practice an allowance is admitted where the holding of a professional qualification is a prerequisite of employment and where the retention of membership and the keeping abreast of current developments in
the particular profession are of regular use and benefit in the performance of the duties. Any such allowance is to be restricted to the subscription to one professional association. [See Board of Review Case No. BR 19/73.] Subscriptions and fees paid to Trade Unions would not qualify.

Why was this difficult... ?