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(English version below.) Volgens informatie uit 2004 zijn kosten voor promotie als scholingskosten in Nederland aftrekbaar voor de belastingen. De promotie leidt namelijk tot een verbetering van de financieel-economische positie van de promovendus, zo was de redenering.
Ook de kosten rond de promotieplechtigheid zijn aftrekbaar, zoals:
Bron: Ministerie van Financiën, 10-2-2004, nr. CPP2003/2833M. Zie bijvoorbeeld deze pagina van PriceWaterhouseCoopers.
(Dit geldt dus ook voor facturen van SmarterScience als die met uw promotie-onderzoek te maken hebben.)
Information issued in 2004 indicated that the costs for your Ph.D. are deductable as "scholingskosten". Reason: the Ph.D. improves the student's financial and economic position.
These costs include:
Source: Ministerie van Financiën, 10-2-2004, nr. CPP2003/2833M.
(This would also apply to invoices from SmarterScience relating to your Ph.D. research.)
Disclaimer: Neither SmarterScience nor Angelina Souren can be held liable for any results of decisions made on the basis of the above information.
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