{"id":15035,"date":"2022-04-12T09:08:00","date_gmt":"2022-04-12T09:08:00","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/working-from-home-which-costs-are-deductible\/"},"modified":"2022-04-12T09:08:00","modified_gmt":"2022-04-12T09:08:00","slug":"working-from-home-which-costs-are-deductible","status":"publish","type":"post","link":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/","title":{"rendered":"Working from home: which costs are deductible?\ufffc"},"content":{"rendered":"<section class=\"header-block block\" style=\"background-color: #f4f4f5;\">\n    <div class=\"container h-100\">\n        <div class=\"header-block__wrapper row h-100\">\n            <div class=\"header-block__left d-flex col-12 col-sm-7 d-flex justify-content-center align-items-end\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     class=\"image d-block\"\n                     alt=\"Working from home: which costs are deductible?\ufffc\"\n                     src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg\"\n                     srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-300x200.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-1024x681.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-768x511.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-1536x1022.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-2048x1363.jpg 2048w\"\n                     sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                                <span class=\"image-caption text--small\"><\/span>\n            <\/div>\n            <div class=\"header-block__right d-flex flex-row flex-wrap col-12 col-sm-5 justify-content-start align-items-start align-items-sm-end\">\n                <h1 class=\"title\">Working from home: which costs are deductible?<\/h1>\n                                <div class=\"d-flex col-12 justify-content-start justify-content-md-end p-0\">\n                    <span class=\"label text--small\">Written by: Michiel Brouwer<\/span>\n                <\/div>\n                                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"quote-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 col-md-8 offset-lg-1 col-lg-9 offset-xl-2 col-xl-8\">\n                <div class=\"quote-block__quote-wrapper d-flex flex-wrap\">\n                    <blockquote>Over the past years, many self-employed individuals have worked from home. There are strict rules about whether the costs you\u2019ve made during this period can be regarded as business costs and thus added to your administration. The Dutch Tax and Customs Administration has set a very clear framework when it comes to deducting housing costs.<\/blockquote>\n                    <div class=\"text--small text--weight-500\"><\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <h3>Independent workspace<\/h3>\n<p>In general, accommodation and furnishing costs are only considered business costs if the space you work from is an independent workspace. This means that your office needs to be clearly distinguishable as separate from the rest of the house. You should be able to rent out the space to third parties, as it were. Factors the Dutch Tax and Customs Administration will take into account are: does it have a private entrance and private sanitary facilities? The tax authorities also state that the workspace needs to be used intensively, meaning that the space is used for work for your company for more than 90% of the time.<\/p>\n<p>Now that was just the easy part. Depending on whether the workspace can be classified as a private or business space, certain requirements are imposed on the income ratio obtained from this workspace. This allows you to determine whether the costs for the space actually qualify for cost deduction. The Dutch Tax and Customs Administration has developed <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/ondernemers\/content\/hulpmiddel-werkruimte\" rel=\"noopener\" target=\"_blank\">this handy tool<\/a> to check whether you\u2019re entitled to deduct the housing costs.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-image-left-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n\n            <div class=\"text-image-right-block__image-wrapper col-12 col-md-6 mb-4 mb-md-0\">\n\n                            <div class=\"w-100 text-image-right-block__image-container\">\n                    <!-- Image -->\n                    <img decoding=\"async\" loading=\"lazy\"\n                         class=\"image d-block w-100\"\n                         alt=\"Working from home: which costs are deductible?\ufffc\"\n                         src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-mzN7eMmv9IM-unsplash-1-3-scaled.jpg\"\n                         srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-mzN7eMmv9IM-unsplash-1-3-scaled.jpg 1703w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-mzN7eMmv9IM-unsplash-1-3-200x300.jpg 200w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-mzN7eMmv9IM-unsplash-1-3-681x1024.jpg 681w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-mzN7eMmv9IM-unsplash-1-3-768x1154.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-mzN7eMmv9IM-unsplash-1-3-1022x1536.jpg 1022w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-mzN7eMmv9IM-unsplash-1-3-1363x2048.jpg 1363w\"\n                         sizes=\"(max-width: 1703px) 100vw, 1703px\" \/>\n                    <div class=\"rotated-label\">\n                        <label><\/label>\n                    <\/div>\n                <\/div>\n\n            \n            <\/div>\n\n            <!-- Text -->\n            <div class=\"text-image-left-block__text-wrapper rich-text col-12 offset-md-1 col-md-5 col-lg-4 col-xl-4\">\n                <h3>What if you don\u2019t meet the requirements?<\/h3>\n<p>Unfortunately, you can\u2019t deduct any costs if the workspace doesn\u2019t meet the requirements of the Dutch Tax and Customs Administration. Items such as a desk, office chair or lamp are bought at your expense. What you CAN do is reclaim the VAT on these expenses. You can simply add this to your administration. In turn, your accountant will make a correction so that the costs aren\u2019t included but the VAT can be reclaimed. Any equipment you need for your job that is not tied to a specific space automatically falls under business costs; e.g. laptop, telephone, etc.<\/p>\n<p>The only expenses you\u2019re always allowed to deduct, even if you don\u2019t have an independent workspace, are the internet costs for home use. Please note that you\u2019ll probably also partly use the internet privately. Therefore, determine a reasonable business percentage for yourself. After all, the costs must be plausible. Apply this percentage to the total costs for internet use.<\/p>\n\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <h3>Deductible expenses<\/h3>\n<p>If you have an independent workspace, the following costs are deductible:<\/p>\n<ul>\n<li>Furnishing costs such as carpeting, wallpaper, desk, office chair and window decoration of the workspace<\/li>\n<li>Rent or a maximum of 4% of WOZ-waarde (property value) of the home workspace<\/li>\n<li>Energy costs used for business purposes<\/li>\n<li>Insurance<\/li>\n<li>Rent or depreciation costs of the part of your house used for business<\/li>\n<li>Cleaning costs and the like (only for the workspace)<\/li>\n<li>Part of your mortgage debt can attributed to the company<\/li>\n<\/ul>\n<p>Please note that the costs listed above are very specific and cannot be applied automatically. Contact your accountant to determine to what extent they apply to your situation.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Over the past years, many self-employed individuals have worked from home. There are strict rules about whether the costs you\u2019ve made during this period can be regarded as business costs and thus added to your administration. The Dutch Tax and Customs Administration has set a very clear framework when it comes to deducting housing costs.<\/p>\n","protected":false},"author":8,"featured_media":19384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-15035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Home working: which costs are deductible? - Kees de Boekhouder<\/title>\n<meta name=\"description\" content=\"Maximizing Deductions: Dutch Tax Rules for Home Office Expenses - A Comprehensive Guide for Self-Employed. Read more.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Home working: which costs are deductible? - Kees de Boekhouder\" \/>\n<meta property=\"og:description\" content=\"Maximizing Deductions: Dutch Tax Rules for Home Office Expenses - A Comprehensive Guide for Self-Employed. Read more.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/\" \/>\n<meta property=\"og:site_name\" content=\"Kees de Boekhouder\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-12T09:08:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1703\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Rob\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/\",\"url\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/\",\"name\":\"Home working: which costs are deductible? - Kees de Boekhouder\",\"isPartOf\":{\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg\",\"datePublished\":\"2022-04-12T09:08:00+00:00\",\"dateModified\":\"2022-04-12T09:08:00+00:00\",\"author\":{\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#\/schema\/person\/b825251843e39da502de2de12c17788d\"},\"description\":\"Maximizing Deductions: Dutch Tax Rules for Home Office Expenses - A Comprehensive Guide for Self-Employed. Read more.\",\"breadcrumb\":{\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#primaryimage\",\"url\":\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg\",\"contentUrl\":\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg\",\"width\":2560,\"height\":1703},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Working from home: which costs are deductible?\ufffc\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#website\",\"url\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/\",\"name\":\"Kees de Boekhouder\",\"description\":\"Een team dedicated boekhouders voor de administratie en aangiftes van alle kleine ondernemers in Nederland\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#\/schema\/person\/b825251843e39da502de2de12c17788d\",\"name\":\"Rob\",\"sameAs\":[\"https:\/\/happyhorizon.com\"],\"url\":\"https:\/\/www-backup.keesdeboekhouder.nl\/en\/author\/rob\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Home working: which costs are deductible? - Kees de Boekhouder","description":"Maximizing Deductions: Dutch Tax Rules for Home Office Expenses - A Comprehensive Guide for Self-Employed. Read more.","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Home working: which costs are deductible? - Kees de Boekhouder","og_description":"Maximizing Deductions: Dutch Tax Rules for Home Office Expenses - A Comprehensive Guide for Self-Employed. Read more.","og_url":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/","og_site_name":"Kees de Boekhouder","article_published_time":"2022-04-12T09:08:00+00:00","og_image":[{"width":2560,"height":1703,"url":"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg","type":"image\/jpeg"}],"author":"Rob","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/","url":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/","name":"Home working: which costs are deductible? - Kees de Boekhouder","isPartOf":{"@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#primaryimage"},"image":{"@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#primaryimage"},"thumbnailUrl":"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg","datePublished":"2022-04-12T09:08:00+00:00","dateModified":"2022-04-12T09:08:00+00:00","author":{"@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#\/schema\/person\/b825251843e39da502de2de12c17788d"},"description":"Maximizing Deductions: Dutch Tax Rules for Home Office Expenses - A Comprehensive Guide for Self-Employed. Read more.","breadcrumb":{"@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#primaryimage","url":"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg","contentUrl":"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/good-faces-yWTUg04EZU8-unsplash-3-scaled.jpg","width":2560,"height":1703},{"@type":"BreadcrumbList","@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/working-from-home-which-costs-are-deductible\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/"},{"@type":"ListItem","position":2,"name":"Working from home: which costs are deductible?\ufffc"}]},{"@type":"WebSite","@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#website","url":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/","name":"Kees de Boekhouder","description":"Een team dedicated boekhouders voor de administratie en aangiftes van alle kleine ondernemers in Nederland","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/#\/schema\/person\/b825251843e39da502de2de12c17788d","name":"Rob","sameAs":["https:\/\/happyhorizon.com"],"url":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/author\/rob\/"}]}},"_links":{"self":[{"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/15035"}],"collection":[{"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/comments?post=15035"}],"version-history":[{"count":0,"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/15035\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media\/19384"}],"wp:attachment":[{"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media?parent=15035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/categories?post=15035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/tags?post=15035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}