Professional associations

The costs you incur when joining a professional association are generally fully deductible. This applies both to membership fees of voluntary associations and to the mandatory contributions to your professional order.

Examples of deductible memberships

• Mandatory orders and institutes: the bar for lawyers, the Order of Architects, the Order of Physicians, the ITAA for accountants and tax advisers, the BIV/IPI for real estate agents…
• Professional associations and sector federations: think of Domus Medica for general practitioners, Embuild in construction, the Horeca federation, the federation for liberal professions, or the trade association of your sector.
• Entrepreneurs’ organisations: a membership of UNIZO, VOKA, UCM or NSZ is just as much a business expense.
  ⚠️ Careful: these memberships are voluntary, not mandatory. Such organisations often send starters a payment invitation that looks like an invoice. It’s deductible if you want to become a member, but you’re not obliged to anything. Read here which payment requests are mandatory and which are not.

The logic is always the same: the membership supports your professional activity (networking, advocacy, training, legal advice) and is therefore a professional cost.

What about VAT?

Membership fees of professional associations usually don’t carry VAT. If VAT does apply, you can reclaim it in full, provided you receive an official invoice with your VAT number.