If you provide housing as an employer or as an employment agency, the VAT on housing costs is in principle not deductible on the basis of the Decree on exclusion of turnover tax (BUA). However, the Supreme Court ruled in 2020 that an exception applies if there are special circumstances that force you as an employer or employment agency to facilitate housing. This occurs when the employee’s personal benefit is secondary to the employer’s business interest. The District Court of Zeeland-West-Brabant recently ruled on such a situation and explained that such circumstances existed.
Source: BDO NL
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