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If you plan to start a home business in the Netherlands, you must check whether your plan fits in with the local zoning plan. If so, you usually need to report your plan to the municipal authority. In some cases, you will need a conversion permit (onttrekkingsvergunning) to allow you to use the home as commercial space. In issuing the conversion permit the municipal authority grants you permission to remove the home from the local housing stock.
If a home business is not allowed according to the zoning plan, you may obtain an All-in-one Permit for Physical Aspects (omgevingsvergunning) in certain cases. You can also ask the municipality to change the zoning plan.
Income tax and VAT aspects
A number of factors must be taken into account for income tax and VAT purposes, for example whether your home can be divided into a business part and a residential part. In some cases it is possible to deduct the interior decorating costs of the business part of your home. The Dutch Tax and Customs Administration's Home office deductions calculator' (Rekenhulp Werkruimte in de woning, Dutch) helps you to check which costs you may deduct.
Ownership or rented house?
If you own the house and you have taken out a mortgage to finance it, take into account the provisions of the mortgage contract. Check with the Dutch Tax and Customs Administration whether you can deduct the costs of your work space. If you are renting, take into account the provisions of the tenancy agreement.