Self-Employed accommodation expense claim


looking at possibly ending up as self-employed in Leuven, it seems one can only deduct from tax the accommodation costs if rental contract explicitly states professional use of the property is allowed.

What happens if one is booking B&B, hotels etc. only? in that case there would not be a rental contract and no such clause... E.g. via AirBnB one could get monthly or even longer term booking but that would never have a rental contract nor a specific clause in it for professional use...

Thanks for any thoughts,
Kind regards

100 % of Rent residence (only possible if there is a stipulation in your rent contract that the
apartment may be used for professional purposes or if the landlord is a company


Many thanks, it means if I interpret correctly that e.g. or similar providing flats would qualify as they are essentially companies providing the accommodation not a physical person in their own home for example.

Correct ! I've been rent a BBF Manhattan View flat and and my monthly rent amount was taken as tax deduction


Sounds good - also the "rental agreement" is a bit fuzzy term in their case.
If I booked something longer-term instead of actual rental contract (lease etc.) then literally speaking would not even allow me to register as sole trader there.
So I hope, only hope, that "rental agreement" can be "just" a long-term booking of a flat, otherwise even the business flats are out of the question in theory. Which is clearly not the case as others have done so.

First of all find an good accountant who can advice you about everything regarding taxes and register you for job.
My advise keep every single receipt and send to your accountant at the end of each quarter . Keep a record of all sent receipts. Regarding restaurant receipts all are acceptable as well as small everyday lunch receipts (up to 10 €) .
Regarding "rental agreement": it is valid for any kind of agreement (short term , 6 months, a year). You only have to have a rental agreement as mentioned before and it will be valid.
Even more ! If you find subtenancy, you can have a contract with the tenant in which he/she can agree that  the apartment may be used for professional purposes because tenant don't pay any taxes, contract does not to be registered but is is still valid for tax deduction. I was in such relationship without any problem.

But accountant is must. He will register you with Limosa, social security etc. Of course he has his price, but will save you thousands of Euros on taxes.

Please find bellow list of purchase invoices you can use for tax deduction

100 % of Rent residence (only possible if there is a stipulation in your rent contract that the
apartment may be used for professional purposes or if the landlord is a company)
• 20% of Electricity and water (only possible if there is stipulation in your rent contract that the
apartment may be used for professional purposes)
• Car related costs: parking, rent, purchase car, fuel, maintenance, insurance, car wash, tax ( 75 %
of the prorated to professional % of kms ) ,
• Interest cost of finance 100 %
• Phone costs (only professional part 75 %)
• Internet costs (only professional part 75 %)
• Public transport (metro, train, bus, plane)
• 69% of professionnal Restaurant
• Travel for business purposes
• Administration costs such as copies, paper, * (stationary)
• Post
• Purchase of computer, printer, phone (depreciations) 75 %
• Lawyer costs
• Bank costs
• Seminars
• Books related to your profession
• 50% of Gifts and presents for clients
• Rent material
• Publicity
• Office furniture up to € 250
• Professional Insurances

Many thanks, indeed apparently the agency is setting up accountancy there, so far unfortunately no pertinent answers from them - hence much appreciated details.
For the rental agreement, this clarifies a lot - my main concern is of course getting landlord behind some e.g. internet booking to explicitly agree on professional use, as it seems they get taxed extra as soon as I try to claim the accommodation expenses.
So fingers crossed this doesn't become a catch-22 situation when landlords will avoid the clause so that they don't get hit by some extra taxes.

No landlord will agree for that, because of additional tax. Only subtenancy or company flats !

Sorry !

Makes sense, I would probably do the same if I was a landlord :)
Thanks again for the details, solved many puzzles I was still chasing for days with the agency :)

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