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A communal woodland community has enquired whether it can deduct tuition fees for courses taken by its members. The Directorate-General for Taxes (DGT) has ruled that such expenses are deductible provided the course is necessary for the management of the woodland and the recipient performs direct management tasks.
This ruling clarifies the tax deductibility of professional training costs for members of communal woodlands, provided there is a direct link to the management of the land.
The tax team reviews your specific situation.
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