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(Same conditions apply as in the ‘Computer hardware & tangible assets’ section above.)

Need a desk, chair, or storage for your business? You may be able to deduct these costs!  

Immediate Deduction (Under €450 excl. VAT)  

✔ Items under €450 (excluding VAT)? → You can fully deduct the cost immediately in the year of purchase.  

✔ Can you reclaim VAT? → Yes, in the quarter of purchase.  

Depreciation (Over €450 excl. VAT)  

✔ Items over €450 (excluding VAT)? → You cannot deduct the full cost in one go.  

✔ You must spread the deduction over multiple years (standard: 20% per year).  

✔ Can you reclaim VAT? → Yes, immediately in the quarter of purchase.  

Extra Tax Benefit: Small-Scale Investment Deduction (KIA)  

Did you invest more than €2,901 in business assets in one year?  

Then you might qualify for an additional tax deduction under the Small-Scale Investment Deduction (KIA).  

How to Justify These Expenses?  

✔ An invoice in your business name (including VAT number and address).  

✔ Proof that the purchase is business-related (if used privately, only the business percentage is deductible).  

✔For VAT reclaim: Make sure the VAT amount is separately mentioned on the invoice.  

💡 Bought it from an online platform like Temu/ Amazon? Ensure a proper VAT invoice.  

Summary 

Frequently Asked Questions  

Can I deduct second-hand furniture?  

Yes! The same rules apply. If the item costs under €450, it is fully deductible. If it costs over €450, it must be depreciated.  

What if I use the furniture for both business and personal use?  

You can only deduct the business percentage. If you use a desk 70% for business and 30% for personal use, you can only deduct 70% of the cost.  

Are there any furniture items I cannot deduct?  

Land and real estate cannot be depreciated. Also, furniture bought for resale is not considered a business asset.  

🚀 Important points to remember

• Under €450? Deduct immediately.  
• Over €450* Depreciate over 5 years.  
• VAT? Always reclaimable immediately, even for depreciated assets.  
• Large investments? Check if you qualify for the KIA deduction.  
• Documentation? Keep records.