If a home business is not allowed according to the zoning plan, you may obtain an All-in-one Permit for Physical Aspects (omgevingsvergunning) in certain cases. You can also ask the municipality to change the zoning plan.

Income tax and VAT aspects

A number of factors must be taken into account for income tax and VAT purposes, for example whether your home can be divided into a business part and a residential part. In some cases it is possible to deduct the interior decorating costs of the business part of your home. The Dutch Tax and Customs Administration's 'Calculator home office deductions' (Rekenhulp Werkruimte in de woning, Dutch) helps you to check which costs you may deduct.

Ownership or rented house?

If you own the house and you have taken out a mortgage to finance it, take into account the provisions of the mortgage contract. Check with the Dutch Tax and Customs Administration whether you can deduct the costs of your work space. If you are renting, take into account the provisions of the tenancy agreement.

Source:

Contact the Tax and Customs Administration via our Information Desk
Call +31 55 538 53 85
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