Coaching as a tax-deductible expense

“The Dutch tax authority takes the position that costs incurred for outplacement (which can also be understood as
career coaching, career advice and career guidance) may be entered
under the heading ‘study costs / training expenses’. The study or training must relate
to:

An improvement or change in your financial and economic position:
This concerns study or training with which you extend your knowledge and skills
with a view to improving or changing your financial and
economic position in society. A deduction appears possible for the costs of
outplacement, in so far as you bear them yourself (V-N 2007/2.20).

Maintaining your professional position:
Deductible training expenses also include costs you incur to maintain the knowledge
required for your professional position, or to keep up to date in your field.

Calculation:
Take the study costs and other training expenses for a course you followed yourself.
Then subtract from those costs any reimbursement you received, for example from your
employer. Finally, subtract the € 500 threshold. The resulting amount
is your deduction for study costs or other training expenses.

The tax authority does not define precisely what does and does not count as outplacement.
That makes this deduction a grey area, in which you decide at your own risk, or on the
advice of your tax adviser, what you wish to deduct.

source: Kluwerbelastinggids 2010
source: Belastingdienst website 2010”