Clothing as a business expense: how does it work?

Lately, we have noticed that more and more entrepreneurs are looking to bring in their clothing as a business expense. Of course we need these, because hey we need to look presentable, right? Unfortunately, the tax authorities have imposed some ground rules, which make most of them not qualify as business expenses:

• Workwear is clothing you wear exclusively for the exercise of your profession/business. This must be evident from the characteristics of the clothing, such as overalls or uniforms. An important criterion is that it concerns clothing you cannot wear in your spare time, e.g. a toga. A tailor-made suit for an important appointment can also be worn to a private dinner.

• If it is an item of clothing that you can possibly wear outside working hours, such as a T-shirt or trousers, it is important for the deductibility that it has a logo of at least 70 cm2. This should be both visible and related to the business.