- The Court of Den Bosch ruled that VAT deduction on construction costs for a non-independent home office is possible, even with limited private use.
- The case involved a DGA renting a home office and garage to his own BV, with both spaces used mainly for business purposes.
- The court found the rental to be an economic activity, allowing for VAT deduction on construction costs.
- The court rejected the tax inspector’s arguments that the spaces were not sufficiently independent or that the rental was not primarily business-related.
- The option for taxed rental (belaste verhuur) was allowed, as the spaces were mainly used for business, despite some private use.
Source: accountancyvanmorgen.nl
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.
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