Small-firm business accommodations

Small-firm business accommodations are premises that are publicly accessible and where you sell your products or services directly to your customers. Examples are shops, catering establishments, garages, campings and hotels.

Your rights

If you lease a small-firm business accommodation (the lessee), you are entitled to security of tenure and rent protection. You may use the space for 10 years. This period is divided into 2 parts of 5 years. You may also agree a shorter period.

The lessor (the person or company that leases the property to you) may not increase the rent in the interim period. Except when you have laid this down together in the rental agreement. After 5 years you can agree on a new rent with the lessor. For example, you may agree on periodical rent increases on the basis of the consumer price index of Statistics Netherlands (CBS). There is no statutory maximum for the increase in the rent.

Other business accommodations

Other business accommodations are premises that are not included in small-firm business accommodations, such as offices, factories and warehouses.

Your rights

In contrast with small-firm business accommodations, you are not entitled to security of tenure and rent protection with other business accommodations. You mutually arrange the rent and rent increases. The annual rent increase for private homes does not apply to business accommodations.

As a standard your payment period is also your notice period. If you pay your rent every month, you must also cancel the rent at least one month in advance. In the rental contract you can also arrange a different notice period.

When is your property a small-firm business accommodation?

In practice the difference is sometimes difficult to prove. In extreme cases this will be decided in court.


If you lease a business accommodation, you can deduct the costs that you incur (e.g. energy costs, cleaning costs and fitting-out costs) from the revenues of your company.

You do not have to pay VAT on the rent. This applies to both small-firm business accommodations and other business accommodations. However, you can arrange with the lessor that he will charge VAT. This may be more favourable for you as a lessee. To be able to do so, you will have to meet certain conditions.


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