Overview disallowed expenses TY 2024


As a general rule, expenses incurred by a company in the context of its economic activity are deductible for tax purposes. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction only. These expenses are referred to as ‘disallowed expenses’.

See the link below for an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2023 (and related tax year 2024). 

This overview intends to provide a non-exhaustive summary and can only be used as a guideline. For information regarding the tax treatment of expenses in specific situations, please liaise with your contact person at Baker Tilly.

More information?

As a client of Baker Tilly, you can contact Tanja De Decker, Tax Partner / Certified tax advisor or your file manager.
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