# Can I claim Office Rent and Co-working (Huur Bedrijfsruimte) as a business expense in Netherlands?

**Yes, fully claimable.** Office rent, co-working space fees, storage unit rent, and other business premises costs are fully deductible for Dutch VPB. Commercial property leases can be structured as BTW-taxed (optie belaste verhuur at 21%) allowing the tenant to recover input BTW, which benefits both parties if both are BTW-registered.

Typical amount: Amsterdam Grade A office: EUR 350-500/m2/year. Co-working desks: EUR 200-600/month. Regional Dutch cities: EUR 100-250/m2/year for office space.

## What Belastingdienst (Dutch Tax and Customs Administration) says

Wet VPB 1969 Art. 8: office rent is deductible as a business cost. Wet OB 1968 Art. 11 lid 1 sub b jo. Art. 11 lid 5: commercial property rental is BTW-exempt by default but landlord and tenant can jointly elect for BTW-taxed rental (optie belaste verhuur) if the tenant uses the property for at least 90% taxable supplies.

## When you can claim

- Commercial office lease payments including all service costs on the invoice
- Co-working space memberships, dedicated desk fees, and meeting room hire
- Storage unit rent for business purposes and parking charged as part of the lease
- Utilities billed separately for business premises: electricity, gas, water

## When you cannot claim

- Home office costs without a formal BV-to-DGA rental agreement (see home-office-nl entry)
- Office rent paid in advance claimed in full in the payment year rather than accrued to the period it covers

## Good to know

**Pro tip:** Confirm whether your commercial lease is set up with the BTW optie belaste verhuur before signing. This election allows the tenant to recover 21% BTW on rent as input tax. Most landlords of purpose-built office space will offer this, but it must be agreed in the lease. Without it, the landlord passes irrecoverable BTW costs into the rent price.

**Important:** Rent-free periods at the start of a commercial lease should be spread over the total lease term for VPB purposes rather than treated as zero cost in those months.

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/bijzondere_regelingen/verhuur_van_onroerende_zaken/

## Related expenses

- [Home Office Costs (Thuiswerkplek)](https://accounts-os.com/nl/expenses/home-office-nl)
- [Equipment and Machinery (Bedrijfsmiddelen)](https://accounts-os.com/nl/expenses/equipment-nl)