{"id":3095,"date":"2020-12-22T15:22:00","date_gmt":"2020-12-22T15:22:00","guid":{"rendered":"https:\/\/wwwstaging.keesdeboekhouder.nl\/kantoor-huren-of-thuiswerken\/"},"modified":"2022-01-20T15:08:21","modified_gmt":"2022-01-20T15:08:21","slug":"kantoor-huren-of-thuiswerken","status":"publish","type":"post","link":"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/","title":{"rendered":"Renting an office or working from home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3095\" class=\"elementor elementor-3095\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-910d650 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"910d650\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-444f593\" data-id=\"444f593\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b7e77b elementor-widget elementor-widget-Text\" data-id=\"0b7e77b\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <p class=\"p1\"><strong>As a DGA (director and major shareholder) you\u2019ll need your own workspace. There\u2019s the option of renting an office space, you can work at your client\u2019s location, or you can opt for a joint workspace. There are also entrepreneurs who prefer to work from home, especially in these times of Covid. Is it possible to declare the costs you make on a home workspace? And is it advantageous to do so?<\/strong><\/p><p class=\"p1\">A distinction must be made between an 'external' workplace and a workplace at home. For external workplaces matters are quite simple: you can submit all costs for rent and furnishing to your books. You decide which costs you submit. This will not quickly lead to problems with the tax authorities.<\/p><p class=\"p1\">When you\u2019re working from home, the rules are much more complex, and things usually don\u2019t result in an advantage. In this article, we assume that you\u2019re an entrepreneur with your own BV (private limited company) who rents a private home. We will also briefly discuss the situation for an entrepreneur who owns a house.<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57478bb elementor-widget elementor-widget-Image\" data-id=\"57478bb\" data-element_type=\"widget\" data-widget_type=\"Image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"image-widget widget\">\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"col-12 offset-md-1 col-md-10 col-lg-8 offset-lg-2\">\n                        <img decoding=\"async\" loading=\"lazy\"\n                             class=\"image d-block w-100\"\n                             alt=\"Renting an office or working from home\"\n                             src=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/kristin-wilson-z3htkdHUh5w-unsplash-1-scaled.jpg\"\n                             srcset=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/kristin-wilson-z3htkdHUh5w-unsplash-1-scaled.jpg 2560w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/kristin-wilson-z3htkdHUh5w-unsplash-1-300x181.jpg 300w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/kristin-wilson-z3htkdHUh5w-unsplash-1-1024x618.jpg 1024w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/kristin-wilson-z3htkdHUh5w-unsplash-1-768x464.jpg 768w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/kristin-wilson-z3htkdHUh5w-unsplash-1-1536x928.jpg 1536w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/kristin-wilson-z3htkdHUh5w-unsplash-1-2048x1237.jpg 2048w\"\n                             sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9881be elementor-widget elementor-widget-Text\" data-id=\"b9881be\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <p class=\"p1\"><b>Rented housing<\/b><\/p><p class=\"p1\">Whether you\u2019re allowed to deduct costs for a workspace in your rental home depends on whether the requirements for a \u2018qualifying workspace\u2019 are met. To qualify, this space needs to meet two important criteria:<\/p><h4 class=\"p1\">Independence criterion<i><br \/><\/i><\/h4><ul class=\"ul1\"><li class=\"li1\">The workspace has a separate entrance.<\/li><li class=\"li1\">The workspace has facilities such as a separate toilet.<\/li><li class=\"li1\">It would be practically possible to let the workspace to a third party without you experiencing any inconveniences regarding this in your living space.<span class=\"Apple-converted-space\">\u00a0<\/span><\/li><\/ul><h4 class=\"p1\">Income criterion<\/h4><ul class=\"ul1\"><li class=\"li1\">At least 70% of your income must be earned in or from this space.<\/li><li class=\"li1\">At least 30% of your income must be earned in this space.<\/li><li class=\"li1\">In case of another external workspace, at least 70% of your income must be earned in the workspace.<\/li><\/ul><p class=\"p1\">If both criteria are met, you\u2019re allowed to pay rent to the DGA within the BV, and you can include these costs in the books. You\u2019re also allowed to submit furnishing and renovation costs.<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b449c82 elementor-widget elementor-widget-Image tekst\" data-id=\"b449c82\" data-element_type=\"widget\" data-widget_type=\"Image tekst.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"image-text-widget  widget-type-text widget\">\n            <div class=\"container\">\n                <div class=\"row\">\n                                            <div class=\"col-12 offset-md-1 col-md-5 offset-lg-2 col-lg-4\">\n                            <p class=\"p1\">The DGA also needs to declare this income in his or her own income tax return. If both criteria A and B are met, this falls under the TBS regulation. This means that the full rental income minus a 12% exemption is taxed in Box I. The tax burden on this income is comparable to the tax benefit that\u2019s achieved in the BV.<\/p><p class=\"p1\">If the criteria are not met, or if only one criterion is met, the full rental income must be declared. The tax burden on this income is higher than the tax benefit generated in the BV.<\/p>                        <\/div>\n                        <div class=\"col-12 col-md-5 col-lg-4\">\n                            <img decoding=\"async\" loading=\"lazy\"\n                                 class=\"image d-block w-100\"\n                                 alt=\"Renting an office or working from home\"\n                                 src=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/nathan-dumlao-Cla8LYevlF0-unsplash-scaled.jpg\"\n                                 srcset=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/nathan-dumlao-Cla8LYevlF0-unsplash-scaled.jpg 1707w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/nathan-dumlao-Cla8LYevlF0-unsplash-200x300.jpg 200w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/nathan-dumlao-Cla8LYevlF0-unsplash-683x1024.jpg 683w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/nathan-dumlao-Cla8LYevlF0-unsplash-768x1151.jpg 768w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/nathan-dumlao-Cla8LYevlF0-unsplash-1024x1536.jpg 1024w, https:\/\/www.founders.nl\/wp-content\/uploads\/2021\/11\/nathan-dumlao-Cla8LYevlF0-unsplash-1366x2048.jpg 1366w\"\n                                 sizes=\"(max-width: 1707px) 100vw, 1707px\"\/>\n                        <\/div>\n                                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5101bd0 elementor-widget elementor-widget-Text\" data-id=\"5101bd0\" data-element_type=\"widget\" data-widget_type=\"Text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <section class=\"text-widget widget-type-text widget columns-1 text-widget--narrow\">\n            <div id=\"\" class=\"deeplink-anchor\"><\/div>\n            <div class=\"container\">\n                <div class=\"row\">\n                    <div class=\"offset-md-1 col-md-10 offset-lg-2 col-lg-8 offset-xl-2 col-xl-8\">\n                        <div class=\"text-widget__text-wrapper rich-text d-block\">\n                            <p class=\"p2\"><b>Owner-occupied property<\/b><\/p><p class=\"p2\">When working from a owner-occupied house, the criteria mentioned above are equally important. The options for deducting costs through the BV and declaring the rental income for income tax are the same as they are for rented housing.<br \/>In the case of an owner-occupied property, you also have to take into account the following:<\/p><ul><li class=\"li1\">If you meet both criteria, the workspace will fall under the TBS regulation. This means that, within the TBS scheme, the value of the workspace and (part of) the mortgage must be included on the balance sheet in Box 1. The remainder belongs to the owner-occupied home scheme in Box 1.<\/li><li class=\"li1\">It\u2019s advised to not amortize on the mortgage, because the house usually increases in value, or at least remains its worth. In that case, no \u2018housing\u2019 costs are deducted.<\/li><li class=\"li1\">When the property is sold, any capital gain will be taxed with income tax. You do have a right to an exemption of 12%, but this could lead to a painful tax assessment. Especially if you did choose amortization.<\/li><li>Bovenstaande constructie blijkt dan ook nadelig te zijn voor een DGA: er ontstaat administratieve rompslomp en bij verkoop van de woning kan er een hoge belastingaanslag ontstaan.<\/li><li><p class=\"p1\">The construction mentioned above also appears to be disadvantageous for a DGA: it causes an administrative hassle and when the house is sold you run the risk of receiving a high tax assessment.<\/p><\/li><\/ul><h3 class=\"p1\"><b>Conclusion<\/b><\/h3><p class=\"p1\">Often, DGAs do not meet both criteria. As a result, the tax advantage is lost in case of a rental home as well as an owner-occupied property. The \u2018benefits\u2019 of the construction often don\u2019t outweigh the \u2018burdens\u2019.<\/p><p class=\"p1\">Should you meet both criteria, this construction will also not quickly lead to any advantages. Unless you expect to make a lot of costs for renovations and furnishing, or if you expect the house to decrease in value for example. Both situations are rare in present day. Should this situation occur anyway, please make sure you\u2019re advised thoroughly on the matter.<\/p>                        <\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/section>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As a DGA (director and major shareholder) you\u2019ll need your own workspace. There\u2019s the option of renting an office space, you can work at your client\u2019s location, or you can opt for a joint workspace. There are also entrepreneurs who prefer to work from home, especially in these times of Covid. Is it possible to declare the costs you make on a home workspace? And is it advantageous to do so?<\/p>\n","protected":false},"author":5,"featured_media":2085,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[193,194,195,196,197,198],"class_list":["post-3095","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-kantoor-huren-en","tag-thuiswerken-en","tag-remote-en","tag-kantoor-en","tag-huren-en","tag-office-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Renting an office or working from home - Founders<\/title>\n<meta name=\"description\" content=\"Je hebt de mogelijkheid om een kantoorruimte te huren, je kan bij de opdrachtgever gaan werken of je gaat voor een gezamenlijke workspace.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Renting an office or working from home - Founders\" \/>\n<meta property=\"og:description\" content=\"Je hebt de mogelijkheid om een kantoorruimte te huren, je kan bij de opdrachtgever gaan werken of je gaat voor een gezamenlijke workspace.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/\" \/>\n<meta property=\"og:site_name\" content=\"Founders\" \/>\n<meta property=\"article:published_time\" content=\"2020-12-22T15:22:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-20T15:08:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/12\/ave-calvar-BbQXZ7UyX0w-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Founders\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Founders\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/\",\"url\":\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/\",\"name\":\"Renting an office or working from home - Founders\",\"isPartOf\":{\"@id\":\"https:\/\/www.founders.nl\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/12\/ave-calvar-BbQXZ7UyX0w-unsplash-scaled.jpg\",\"datePublished\":\"2020-12-22T15:22:00+00:00\",\"dateModified\":\"2022-01-20T15:08:21+00:00\",\"author\":{\"@id\":\"https:\/\/www.founders.nl\/en\/#\/schema\/person\/6861c5b4198dd89fda5831c0169791cd\"},\"description\":\"Je hebt de mogelijkheid om een kantoorruimte te huren, je kan bij de opdrachtgever gaan werken of je gaat voor een gezamenlijke workspace.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/#primaryimage\",\"url\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/12\/ave-calvar-BbQXZ7UyX0w-unsplash-scaled.jpg\",\"contentUrl\":\"https:\/\/www.founders.nl\/wp-content\/uploads\/2020\/12\/ave-calvar-BbQXZ7UyX0w-unsplash-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.founders.nl\/en\/kantoor-huren-of-thuiswerken\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.founders.nl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Renting an office or working from home\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.founders.nl\/en\/#website\",\"url\":\"https:\/\/www.founders.nl\/en\/\",\"name\":\"Founders\",\"description\":\"Administratie &amp; 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