Deductible if exclusive to your profession
Registration fees for your professional association are fully deductible. What's more, VAT is recoverable if you have a proper invoice. Here are a few examples:
Order of Architects
Bar Association
Medical Association
Order of Veterinary Surgeons
Order of Pharmacists
Conférence du Jeune Barreau (Brussels, Liège, Namur, Walloon Brabant...)
Association of Professional Journalists
Belgian Association of Nursing Practitioners
Professional dues are exclusive to your profession, unlike dues to a service club (Rotary, Round Table, Lions...). The latter are not deductible, unless you can prove that the membership enables you to establish and maintain business contacts (in which case it becomes 50% deductible entertainment expenses ).
💡 Membership dues to a cultural or sports club are not business dues unless you can prove that your income has been maintained or increased thanks to this expense. In this case, the membership fee paid becomes a reception expense.