- The Court of Appeal ruled that a DGA who rents workspace in his home to his BV for a fee is a VAT entrepreneur.
- The rental of the office, garage, archive, and sanitary spaces was seen as an independent, economic activity carried out continuously for about 15 years.
- It did not matter that the spaces were part of his private home or that the rent was below market cost, because there was still a real link between the service and payment.
- The court held that the rental was outside the employment relationship.
- As a result, the DGA could join a VAT fiscal unity with his holding company and operating BV from July 1, 2022.
Source: taxence.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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