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There are 2 categories of business accommodation: small-firm business accommodation and other business accommodation. If you want to lease business accommodation in the Netherlands, you must take into account that each category has its own rules.
Small-firm business accommodation
Small-firm business accommodation refers to premises that are publicly accessible and where you sell your products or services directly to your customers. Examples are shops, catering establishments, garages, camping sites and hotels.
If you lease small-firm business accommodation (the lessee), you are entitled to security of tenure and rent protection. You may use the space for 10 years. This period is divided into 2, each one 5 years long. You may also agree a shorter period.
The lessor (the person or company that leases the property to you) may not increase the rent in the interim period, unless you have laid this down together in the rental agreement. After 5 years you can agree on a new rent with the lessor. For example, you may agree on periodical rent increases on the basis of the consumer price index compiled by Statistics Netherlands (CBS). There is no statutory maximum for the increase in the rent.
Other business accommodation
Other business accommodation refers to premises which are not covered by small-firm business accommodation, these are offices, factories and warehouses.
In contrast to small-firm business accommodation, with other business accommodation you are not entitled to security of tenure and rent protection. You mutually arrange the rent and rent increases. The annual rent increase for private homes does not apply to business accommodation.
As a standard your payment period is also your notice period. If you pay your rent every month, you must also cancel the rent at least one month in advance. In the rental contract you can also arrange a different notice period.
When is your property small-firm business accommodation?
In practice the difference is sometimes difficult to prove. In extreme cases this will be decided in court.
If you lease a business accommodation (in Dutch), you can deduct the costs that you incur (for example energy costs, cleaning costs and fitting-out costs) from the revenues of your company.
You do not have to pay VAT on the rent. This applies to both small-firm business accommodation and other business accommodation. However, you can arrange with the lessor that he will charge VAT. This may be more favourable for you as a lessee. To be able to do so, you will have to meet certain conditions.