If an office in a home has a strong private character, it is not possible to opt for VAT-taxed rental for that office.
A couple is married in community of property. The spouses jointly own the home and are also parents of four minor children. The house has an attached garage. This garage is also accessible from the house through a connecting door that can be locked. In 2018 and 2019, the couple will have an office built in the garage. The office has a size of 15 m 2 . This room does not have its own sanitary facilities and can be locked. The staircase that provides access to the office leads to the garage. The family members use the garage to store the bicycles of the family members. The spouses work together in a silent partnership. In addition, the spouses each receive separate wages from the man’s private limited company.
Source Taxence
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