Self-Employed accommodation expense claim

Hello,

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
Levente

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

Sasha

Many thanks, it means if I interpret correctly that e.g. businessflats.be 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

Sasha

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 :)

akarneluti :

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

Sasha

[at]akarneluti,
Thank you so much for sharing the information. I have a contract through BBF. The contract states that it is between a owner(private) and me. However, the contract has been signed by BBF as a proxy to the owner. Does this kind of contract work for tax deduction?

If the contract is signed by BBF, it doesn't matter who is the the real owner of the flat. The company is owned by private invetors. so yes it is private, not social or state owned company.
And I can confirm that my contract was taken in tax deduction.
This is because the rental company already pays tax for renting, so in zhe case you also pay a tax it will be double taxation.

Regards

Sasha

Hi Sasha,

am I understand correctly that you rented an apartment from BBF as a self-employed, and deducted full amount from your taxes? Or it was deducted only partially?

What about registration, were your able register in rented appartment?

Regards,
Konstantin

1. It was 100 %
2. Yes, without any problem. Even police officer didn't check , I was only invited to come in police station and was asked on which side of the building  is my apartment , they know the place and that was it. Duration - 5 minutes!

Kind regards

Sasha

Hello Sasha,
Was your name or your company name mentioned in your contract?

Thank you,
Phani

My name!

Hi All,

I am struggling with an answer to a question : If you guys can help please.

I am currently on a single permit. I applied for professional card and will receive it and also have a contract to start with Freelance work.

Q. How do I change my residency status from current single work permit / work permit to that of a self employed.

Please share any inputs.

Regards
Akhil

Hello Akhil,
Were you able to find out about how to change the status? If yes, could you please share the information?

Thank you,
Phani

Once you got your professional card approved, you need to go to a local commune and ask for status change. You will need:
- get a fresh medical certificate
- pay fee to immigration office (https://dofi.ibz.be/sites/dvzoe/EN/Appl … 20fee.aspx)
- get your registration address checked by police

Hello KonstantinK,
I had submitted the medical certificate when I came to Belgium three years ago. Now I am going to change status from employee to self-employed. Could you please let me know if a medical certificate is still required. If yes, please let me know in which hospital/doctor you got the medical certificate from?

Thank you,
Phani

Hello phanitejachowdary,

you it's required to have a fresh medical attestation when you change the status. It formality and shouldn't take more more then 10-15 minutes if you've been living in Belgium for a long time. I got medical certificate from by home doctor.

It's better contact your commune first, mine gave me following list:
• Proof of payment of the amount of € 358 to the account of:
FOD Binnenlandse Zaken, Dienst Vreemdelingenzaken (see link below)
• Valid passport
• Copy of your professional card or an exemption certificate
• Medical attestation (to be filled in by a doctor)
• Criminal record (also may be issued by a commune)


Here is the office responsoble for status change.
https://dofi.ibz.be/sites/dvzoe/EN/Pages/home.aspx
There wou can also find a blank of medical certificate.

Regards,
Konstantin

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