We are often asked by our clients  starting out in business what they can and can’t deduct as business expenses. There is no list in Belgium setting out what can and cannot be deducted. However, personal expenses are not deductible if they are nothing to do with work.  To discourage the practice, the Belgian government introduced a 309% tax on any personal expenses  booked as business expenses.  Now we are informed by the Belgian newsletter Astuces & Conseils that the 309% tax will not apply to work dinners judged to be excessive although they may still end up being rejected as business expenses.  In sum, you still need to be sure that you log your professional lunches and dinners so that you know who you dined with in case you are ever asked.