Hello,
I regularly work from home, but I have not set up a separate room as a workspace (I only have a two-room flat, so there is no space for that).
I have now entered a percentage (20%) from my electricity/gas/internet costs as professional expenses, but I am unsure whether this is allowed, as I do not have a specifically defined space in square metres to declare for here.
Is there anyone who knows more about this?
For those reading this and also searching for an answer, I asked Dexxter about it.
[12:07, 8/5/2025] Dexxter: You can indeed claim part of your utility costs as professional expenses, even without a separate workspace.The tax authorities usually agree to a business percentage of 20% for utility costs. So your estimate is correct!Don't forget that you can also claim other living expenses, such as fire insurance and property tax. But beware: it is better not to claim the rent itself as a sole proprietor.
Sources:
List of deductible expenses for self-employed persons: 10 must-haves! (https://dexxter.be/een-lijst-van-aftrekbare-kosten-voor-je-boekhouding/) What is the professional use from an expense? (https://dexxter.be/beroepsmatig-gebruik-expenses/)</
Submitting expenses paid from a private account (https://dexxter.be/kosten-inbrengen-betaald-van-priverekening-eenmanszaak/)</
Electricity & gas consumption - Dexxter (https://dexxter.be/beroepskost/verbruik-elektriciteit-gas/)
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.
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