Different deductibility depending on type of reading
Magazines, books and periodicals specialized for your profession are 100% deductible 📔. Think of a medical journal for a doctor, or a coding book for an IT consultant. The same goes for more general reading around freelancers on subjects such as management, taxation or marketing. A magazine like Trends Tendance falls into this category, for example.
On the other hand, leisure reading such as fashion, news or political publications are not deductible, unless they are magazines made available to your customers or patients in your waiting room.
💡 General reading around self-employment or management is 100% deductible, provided you keep the related invoices in your accounts.