Can I Claim Private and Personal Costs as a Business Expense in Belgium?
No. A cost that is not incurred to acquire or maintain taxable income fails the professional test and is not a deductible company expense.
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What FPS Finance (SPF Finances / FOD Financiën) says
Under Belgian corporate tax, an expense is deductible when it meets the professional test: it must be incurred to acquire or maintain taxable income. Private spending fails that test. If the company pays a private cost for an owner or director, it should not be booked as a business expense. Record it as a loan or as remuneration, and confirm the treatment with your accountant.
When you can claim
- None. A private cost is not a business expense.
- A mixed-use item can be claimed only for its business share
When you cannot claim
- Personal shopping, holidays and family costs
- Private bills paid from the company account
- Costs with no link to earning business income
Good to know
Pro tip: Keep private spending out of the company account. A clean split makes the books simpler and the tax return safer.
Important: Private costs paid by the company can change the director's tax position. Raise them with your accountant before the year-end.
Related expenses
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