Notification for running a business from home

Do you want to run a business from your home in the Netherlands? Then you must check whether your plan fits with the local environment plan. And comply with the agreements in your mortgage agreement or rental contract.

Business from your home and the environment plan

Do you want to run a business from your home? Go to Rules on the map (Regels op de kaart, in Dutch) in the Environment and Planning Portal (Omgevingsloket) to check which rules apply to your location.

Does your business from home fit with the environment plan? If it does, you usually have to notify the municipality. In some municipalities you need a conversion permit (onttrekkingsvergunning). With 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.

Does your home business not fit with the environment plan? Then in some cases you need to apply for an environment and planning permit (omgevingsvergunning). An environment and planning permit allows you to deviate from the rules in the environment plan. And you can also ask the municipality to change the environment plan.

Check if you need an environment and planning permit and apply

Go to the Environment and Planning Portal Omgevingsloket (in Dutch) to check if you need an environment and planning permit (omgevingsvergunning) or if you need to file a notification. In the Omgevingsloket you can see which rules apply in your municipality, province, or regional water authority. You can then use the Omgevingsloket to apply online for an environment and planning permit or submit a notification.

Do you own or rent the house

Do you own the house (in Dutch) and have you taken out a mortgage to finance it? Then you need to comply with the provisions of the mortgage contract.

If you are renting you need to comply with the provisions of the tenancy agreement.

Income tax and VAT deductions for home businesses

You must take a number of factors into account for income tax and VAT purposes. For example, whether your business space is separate from your living space. It is separate if:

• it has aseparate entrance
• it has separate toilet facilities
• you could 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 deductions' calculator' (Rekenhulp Werkruimte in de woning, in Dutch) helps you to check which costs you may deduct.