Do you plan to run a business from your home in the Netherlands? Among other things, you must check whether your plan fits in with the local zoning plan. If it does, you usually need to report your plan to the municipal authority.
If the zoning plan does not allow you to register a home business at your location, you can apply for an all-in-one Permit for Physical Aspects (omgevingsvergunning). You can also ask the municipality to change the zoning plan.
In some municipalities, you will need a conversion permit (onttrekkingsvergunning). By issuing the conversion permit the municipal authority grants you permission to remove the home from the local housing stock and use it as a business space. If you practice an independent profession (in Dutch), you generally do not need permission from your municipalty.
Income tax and VAT deductions for home businesses
A number of factors must be taken into account for income tax and VAT purposes, for example whether your business space is separate from your living space. This means does it have:
- a separate entrance
- separate toilet facilities
- could you let it to a third party
If this is the case, you may be able to deduct some of the costs of the business part of your home. The Dutch Tax and Customs Administration's Home business deductions' calculator' (Rekenhulp Werkruimte in de woning, in Dutch) helps you to check which costs you may deduct.
Do you own or rent the house?
Do you own the house and have you taken out a mortgage to finance it? Then you need to take into account the provisions of the mortgage contract. If you are renting, you should take into account the provisions of the tenancy agreement.