Come possiamo aiutarti?

Do you work from home as a freelancer from an eenmanszaak in the Netherlands? Some costs may be deductible, but the rules depend on your business structure and whether your home office qualifies as an independent workspace.  

Can you deduct Home Office Expenses?  

Freelancers (eenmanszaak): You can only deduct home office costs if your workspace qualifies as an independent workspace (see conditions below).  

When does your home office qualify as an independent workspace?  

- It has a separate entrance → The space is accessible without passing through general living areas.  

- It has its own facilities → Such as a toilet and sink (and possibly a kitchenette).  

- It could be rented out independently → the workspace must be functionally separate from the main home, meaning it could be rented out to a third party.

- A detached studio in your garden with its own entrance and bathroom → May allow rent/mortgage deduction.

What Costs Can You Deduct?  

If your home office qualifies as an independent workspace (Freelancers - Eenmanszaak)  

✔ Housing costs → A portion of your rent or mortgage interest.  

✔ Utilities → Part of your electricity, gas, and water bills.  

✔ Maintenance & Repairs → Costs for fixing or improving your office space.  

✔ Insurance → A portion of your home insurance if it covers your workspace.  

If your home does not qualify as an independent workspace (Freelancers - Eenmanszaak)  

✔ Internet cost→ Deduct the business-use percentage

✔ Business mobile plan→ 100% deductible 

✔ Private mobile plan → Deduct the business-use percentage