Start-up costs in 2025

If you started at the beginning of January (for taxes, that is 1/1, not 2/1), you can claim all costs from the three months prior to that. In your case, that would be October to December 2024.However, I don't know how this applies in your case, as in principle you can only claim expenses for a specific financial year (2025) that were incurred in that year. You could enter the invoices from 2024 as expenses in Dexxter, each with a date in 2025, but i don't know what the tax authorities will think of here. On the other hand, i can't imagine that no exception will be made for this specifically situation: after all, you're not the only one who started on 1 January. (We didn't have this problem ourselves because we started on 1/4...)

Thank you for the answer.