- A director and sole shareholder (DGA) who rents workspaces in his home to a BV can qualify as a VAT entrepreneur.
- In this case, A made work rooms and a garage in his home available to BV Y under a lease agreement.
- The lease started on March 15, 2009, lasted 10 years, and was later extended by 5 years, with monthly rent of €2,000.
- No VAT was charged on the rent, even though the spaces were used for business activities.
Source: uitspraken.rechtspraak.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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