Can I Claim Home Office as a Business Expense in Belgium?
Partly. Costs of a workspace at home are judged against the professional test, and only the business share can be treated as a company cost. The private share cannot.
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What FPS Finance (SPF Finances / FOD Financiën) says
Under Belgian corporate tax, an expense is deductible when it meets the professional test: it must be incurred to acquire or maintain taxable income. Where a home is used partly for work, only the part attributable to the business can meet that test. The rules for specific home-office allowances are not quoted here, so confirm the current treatment with FPS Finance or your accountant before claiming.
When you can claim
- The business share of costs where part of the home is genuinely used for the business
- Office furniture and equipment bought for the activity
- Business phone and internet use, in the business proportion
When you cannot claim
- The private share of household costs
- Costs with no link to the business activity
- Any amount you cannot support with a record of business use
Good to know
Pro tip: Write down how the space is used and keep the supplier invoices. A clear record of business use is what supports the claim.
Important: The treatment of home-office payments differs between a director, an employee and a self-employed person. Check the current rule for your situation before claiming.
Related expenses
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