Easiness to justifyAverage amount deducted500-750€ per yearFrequency1-2x per year
Different rules for access fees and reception fees.
During a VIP event (e.g. a sporting event), access fees are fully deductible if you can prove the advertising motive (i.e. the advertising must be visible). Otherwise, it will not be deductible.
Reception fees are in principle deductible up to 50%, unless you can show the promotional nature of the event. In this case, you can claim a full deduction.