Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

I am self employed and work from home. Can I deduct the costs of the room I use for my business?

You may deduct the expenses for a working space at home if all of the following conditions have been met:

  1. The working space is an independent part of the house and is used to earn your income. Independent means that the space can be clearly distinguished from the rest of the house through external features, such as its own access or entrance. In addition, the facilities in the working space are also of importance, such as its own sanitary facilities.
  2. If you do not have a working space elsewhere, at least 30% of your total income from work, such as profit, wage and extra earnings, must be earned in the working space. You must also earn at least 70% of your total income from work in or from the working space. If you do have working space elsewhere, at least 70% of your total income from work must be earned in the working space for which you want to deduct the expenses.
Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
I receive alimony for my child. Is it tax free? #netherlands
Viewed 5181 times since Sun, Apr 1, 2012
Tax on income earned abroad
Viewed 3460 times since Fri, Aug 30, 2013
Last year I did not have a VAR which qualified my income towards my client. Do I still need to get one?
Viewed 4830 times since Tue, Feb 14, 2012
Life insurance in France: taxed in Box 3 or Box 1?
Viewed 2843 times since Thu, Nov 8, 2012
Can an entrepreneur get a time extension for payment of a tax claim?
Viewed 6172 times since Fri, Feb 22, 2013
My child is earning an income. How will it be taxed?
Viewed 2261 times since Sun, Apr 1, 2012
What are the basic administration requirements?
Viewed 1769 times since Sat, Nov 5, 2011
Tax assessment for 2014 may be higher than expected
Viewed 2668 times since Fri, Feb 20, 2015
I did not register in the Netherlands and am not insured here. Can I still apply for a tax refund?
Viewed 8124 times since Wed, Feb 29, 2012
Can I apply for the 30% ruling if I have a foreign employer?
Viewed 2981 times since Wed, Mar 21, 2012