📍 Of fice and building

Decorative items for your office or practice are 100% deductible and VAT fully recoverable, even if it's in your home ! Think flowers and plants 🌾 candles, decorative objects, picture frames... You'll need an invoice, so don't forget it!

Should I buy a picture frame from Ikea ? It's a decoration expense in the same way as flowers or plants.

I buy a sculpture or a painting by an artist ? Works of art 🖼️ are not deductible and VAT follows the same logic: not recoverable. Even if you're an architect and you display a beautiful piece in your office. The reason is that a work of art retains its value over time, it doesn't depreciate. So, according to the tax authorities, there's nothing to depreciate or deduct. An exception ? Yes, if the work is created by an artist resident in Belgium and incorporated into your professional building (not included: statues, paintings, etc.).

But there's nothing to stop you buying a work of art ! But it won't be depreciated or written off against your tax base. So it's simply an investment of money, with a potential (taxable) capital gain if you resell it for a higher price in the future.

💡 Are you buying flowers as gifts or to decorate your waiting room? Then this is a gift/reception expense, deductible at 50%. On the other hand, remember that it's almost impossible to deduct a work of art as a business expense, unless it's part of the building (it must be incorporated into it).