Director KIS: Home-based business owners cannot fully deduct VAT on car expenses. Courts rule differently.

Director of the National Tax Information: If you run a business from home, you cannot deduct full VAT from car expenses
Courts have a different opinion on the matter
The interpretation of the tax authority is incorrect
The taxpayer wanted to rent out the car for various occasions
The tax authority believes that parking the car at the taxpayer’s residence could lead to private use
The taxpayer’s efforts to prevent private use of the car were not considered sufficient
The car was intended for business use only, but the tax authority disagreed
The taxpayer’s business is conducted from a location that is also their residence
The taxpayer made efforts to ensure the car is used only for business purposes

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.