Odd Tax Breaks of the World

Sweden’s ruling coalition submitted a series of proposals on Sept. 20 that would create tax breaks for repairs to items such as shoes, bicycles and dishwashers to encourage reuse. Here are some other unusual tax breaks around the globe.

–Tara John

GARDEN GNOMES

Property investors in Australia can claim the cost of garden gnomes added to their rental property. The ceramic lawn accessory is among hundreds of potential deductions for landlords.

WITCHCRAFT

A court in the Netherlands ruled on Sept. 23, 2005, that witchcraft lessons were tax-deductible as long as they increased a person’s employability and earning potential.

BRIBERY

Not only were bribes to private businesses legal in Germany until 2002, but they were tax-deductible until 1999. The deduction was reportedly rarely used, as it required the identity of both parties to be specified.