- VAT deduction for a home office is possible, even with limited private use.
- The court ruled that renting out a home office and garage to one’s own company is an economic activity, allowing for VAT deduction on related construction costs.
- VAT deduction is only allowed for the portion of costs attributable to business use; partial private use limits the deduction.
- The decision is not final, as an appeal is pending at the Supreme Court.
- Practical application depends on factors like legal structure, actual use, layout, and documentation; consulting a VAT advisor is recommended.
Source: vanoers.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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