Coming from the States I call them quirks, but you can easily see why they exist:
- Tax preparation costs are federally legislated, not set by the individual preparers. The amount is based on your income level. Guess there is no incentive for them to innovate.
- Expenditures for local craftsman/workman services, for example having your apartment painted, are tax-deductible if you have a receipt. You get a tax deduction and the government keeps track of service provider income. No wonder you can often get a discount if you pay cash – and forgo the receipt!


