Subscription to sports clubs

A well known trap for tax auditors.
Deducting your subscription to your sports club is not easy: the link with your self-employment activity must be proven (unless you yourself are a sports professional).
Do you use this subscription to increase or maintain your professional income? It is not enough to say that sports activity allows you to perform better in the professional world.
However, there is potentially a way to deduct (partially – at 50%, in hospitality costs) this cost if you are able to prove that you are using this subscription to meet professionals. A risky game anyway.