In Binding Consultation V2490-17, issued on October 4 by the Deputy Directorate General for Personal Income Tax, the deductibility of expenses related to the purchase of lottery tickets for customers or employees was addressed.
According to the consultation, these expenses are indeed considered tax deductible as long as they are supported by an invoice that justifies the purchase transactions. In this case, the maximum amount to be deducted is 1% of the net amount of the turnover for the tax period.
