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<\/strong>\u2019.<\/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 2026 (and related tax year 2027).<\/p>\n<\/div><\/div><\/div> 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.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>