With your own car If you as employer asks your employee to use his own car, it is logical that you pay an allowance for the employee’s expenses. As a general rule the employee has to prove these expenses. But for practical reasons the tax authorities accept that... Reception or marketing? Expenses made to welcome and entertain people in your company are for tax purposes defined as ‘reception expenditure’. For both corporate income tax as for individual income tax these costs are 50% deductible. Also for VAT purposes...