Pieces of art
Easiness to justifyAverage amount deducted∞€ Frequency5x
Art purchases are unfortunately not deductible in Belgium
An architect who buys and exhibits a work of art in his office will not be able to deduct the price of purchase from his turnover. The work does not constitute a deductible cost, because the work retains its value over time and therefore cannot be amortised.
There is, however, an exception for works made by artists living in Belgium that are permanently included in a professional building. Do therefore not choose paintings (that can be detached) and images (that can be moved) when looking for art…
Please note: the regulations are different in France.