Demonstrations and promotional events
Easiness to justifyAverage amount deducted250-1000€ per yearFrequency4-5x per year
Costs for demonstrations are 100% deductible, costs for promotional events only for 50%
Demonstration costs are, for example, costs that you make when you are distributing commercial samples (like for example a tasting). These costs are for 100% deductible, for VAT as well as taxes.
Costs you make because of promotional events, like product launches, open houses, etc. are usually for 50% deductible for income tax. There is just one exception: the costs you make for a showroom (like furniture, building, staff) are for 100% deductible.
For VAT these costs are usually not deductible, unless you can prove it’s more like a product demonstration (see above).