Can I Claim Home Office Costs (Thuiswerkplek) as a Business Expense in Netherlands?
Home office costs are only deductible for VPB purposes if the workspace is formally let to the BV under a written rental agreement at commercial rent. For employees and DGAs, a tax-free home working allowance of EUR 2.35 per day under the WKR is the practical alternative.
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What Belastingdienst (Dutch Tax and Customs Administration) says
Wet VPB 1969 Art. 8 jo. Wet IB 2001 Art. 3.16: home workspace costs only deductible in a BV if separately let under a commercial rental agreement. WKR (werkkostenregeling) Wet LB 1964 Art. 31a: EUR 2.35/day tax-free home working allowance.
When you can claim
- BV that has a formal written rental agreement with the DGA for a dedicated home workspace at commercial market rent
- Business internet and phone costs where business use is the primary purpose, regardless of home office status
- WKR home-working allowance of EUR 2.35 per day paid to employees (including DGA in employee capacity) for days worked from home
When you cannot claim
- Home office costs in a BV without a formal rental agreement between the DGA and the company
- Capital improvements to the home (building a dedicated office) as a VPB expense
- General home running costs (mortgage, council rates) claimed proportionally without a formal arrangement
Good to know
Pro tip: For most small BVs, the WKR EUR 2.35/day allowance combined with full deduction of internet and phone is more straightforward and audit-proof than setting up a formal home office rental agreement. Track work-from-home days in your payroll records to substantiate the allowance.
Important: If you do establish a formal home office rental, the DGA must declare the rental income in Box 1 personal income tax as income from other activities. Forgetting this creates a personal tax underpayment.
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