- A director-major shareholder (dga) can rent out a home office and garage in their private residence to their own company (bv) with VAT, even if there is some private use.
- The court ruled this is an economic activity, allowing VAT deduction on construction costs for the office (fully) and garage (proportionally to business use).
- The court disagreed with the tax authority, stating the intent to use part of the home for business and rent it to the bv justifies VAT deduction.
- VAT-taxed rental is allowed for parts of a building not used as a residence, even if there is partial private use.
Source: sra.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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