In Belgium, corporate clothing with a clear logo or brand identity is generally 100 per cent tax-deductible as a business expense. The condition is that the clothing cannot be worn as ordinary private clothing and is clearly recognisable as workwear or corporate clothing. Always check with your accountant for your specific situation.
Detailed answer
The Belgian tax authorities distinguish between genuine corporate clothing and ordinary clothing. Genuine corporate clothing is clothing used exclusively or mainly for professional purposes that cannot be worn in everyday social life. Clothing with a clearly visible company logo, house-style colours or text falls under this definition in most cases.
Clothing without personalisation, such as plain jeans or a standard T-shirt, is not regarded as corporate clothing for tax purposes, even if your employee wears it at work. Workwear that meets safety standards (for example hi-vis vests, safety shoes or insulated jackets) is always fully deductible.
What does this mean for your business?
Make sure your corporate clothing is clearly personalised with your logo or house style, and keep your invoices safe. VAT on corporate clothing is usually 100 per cent deductible. For corporation tax, full deduction also applies if the clothing meets the definition.
Stricter rules apply to self-employed people buying clothing for themselves. A polo shirt with your own company logo can be deductible, but a designer suit without a logo is regarded as private by the tax authorities, even if you wear it when visiting clients.
Advice from Maximum Image
We are clothing specialists, not accountants. For the exact tax treatment of your specific situation, it is best to consult your accountant. What we do provide are detailed invoices that clearly state the personalisation, so your bookkeeping runs smoothly.
See also corporate clothing with logo.
