- Renting a non-independent home office to a private limited company (BV) qualifies as an economic activity, allowing the option for taxable rental and deduction of input VAT.
- The rental must be market-based and the space not used as a residence, but minor private use does not prevent the VAT deduction.
- Court rulings (including ECJ and Dutch Supreme Court precedents) confirm that dependent parts of a dwelling can be subject to taxable rental if intended and adapted for business use from the outset.
Source BTW Jurisprudentie
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