📍 Software
Professional use still deductible
When you use a streaming service like Spotify 🎧, Deezer, AppleMusic, Youtube or Netflix, deductibility as a business expense is not automatic. You have to prove that it is actually used for work purposes. For example, if you code more efficiently with music.
On the other hand, you can't broadcast these streaming services for your clients or patients, unless you hold a license to use musical works (see Unisono website).
💡 Using Netflix to distract yourself after work ? Unjustifiable ! Using a pro rata between private and pro use could make sense here.