Flat-rate expenses

A way for OSVČ (self-employed) to claim expenses for tax purposes — instead of actual expenses, they deduct a percentage of income (40, 60, or 80% depending on activity type). Tax-advantageous, but mortgage-disadvantageous: the bank sees less profit, hence less income. Some banks therefore apply their own recalculation for OSVČ with flat-rates that ignores the deduction.