# Can I claim Home Office Costs (Thuiswerkplek) as a business expense in Netherlands?

**Partially claimable.** 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.

Typical amount: EUR 2.35 per day WKR home-working allowance (2025). Commercial rent for a home workspace: typically EUR 200-600/month depending on property value and size.

## 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.

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/

## Related expenses

- [Office Rent and Co-working (Huur Bedrijfsruimte)](https://accounts-os.com/nl/expenses/rent-office-nl)
- [Staff Wages and Salary (Loonkosten)](https://accounts-os.com/nl/expenses/staff-wages-nl)