As a general rule, expenses incurred by a company<\/strong> in the context of its economic activity are deductible for tax purposes<\/strong>. For certain expenses however, Belgian tax legislation allows no deduction or a partial deduction only<\/strong>. These expenses are referred to as \u2018disallowed expenses\u2019<\/strong>.<\/p>\n See the link below for an overview of common expenses that are (partially) disallowed for corporate income tax and VAT for financial year 2024 (and related tax year 2025).<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>Overview disallowed expenses<\/h3><\/h3><\/div>