The Research Department of the General Administration Strategic Expertise and Support of the FPS Finance has published the annual report on the federal tax expenditures. This report provides insight into the fiscal cost of tax measures that deviate from the general tax system, such as personal tax allowances, childcare, gifts, flexi-jobs and tax shelters. This comprehensive document is an annex to the Ways and Means Budget and provides an overview of the exemptions, deductions and reductions that influence state revenues.

The report contains the results for income tax year 2023 (tax assessment year 2024). Where possible, the static impact on revenue is also shown for each measure.