Residence costs if you live with your partner

Hello Anouck,

I would think so. If this is your business address and domicile, I assume so. I assume you also have a monthly personal transfer? So you can always prove that you pay this too. If it is cash, it would be better to put this on paper or arrange it via a transfer. In the SBB calculator, there was a section called 'Household expenses', so you could add something like that to your expenses. I am testing Dexxter and took a look at expenses; there are already a few cost categories related to 'housing'. So you could add a general one here... The standard is 20%. I assume you are doing the transfer from your business account to your personal account... And you always need to substantiate an expense with a document, such as a statement, etc. An article about living together with your partner when they are the sole owner of the house; https://www.notaris.be/nieuws-pers/detail/investeren-in-de-woning-from-je-samenwonende-partner-maak-uitdrukkelijke-afspraken You can take into account any rent or interest on your mortgage, gas and electricity, maintenance and your internet subscription. A loan is not an expense, as it involves returning money that you were temporarily given access to. The house is not from you, so you can claim a higher expense. This works to your advantage. See also: https://www.beobank.be/nl/professioneel/blog-tips/een-thuiskantoor-hoe-zit-het-met-je-beroepskosten

So in your case... How much of your board and lodging is for rent, electricity, gas, maintenance and internet subscription... that is, if this also covers nutrition and activities. So if this is 900 euros, of which 600 is for accommodation (500) and WGE (100) etc. Then this is 100 euros (1/5th of the surface area of the house) and 40 euros (2/5ths of your consumption), making a total of 140 euros per month.
See below for an explanation of how this is calculated.
Another article: https://www.sbb.be/nl/magazine/aftrekbare-kosten-als-zelfstandige-welke-expenses-breng-je

Thank you for your detailed answer.

But what do I use as proof of payment? I thought bank statements weren't allowed?

The situation is as follows:

I pay my partner a monthly amount that we have agreed upon to cover rent and expenses (gas, electricity, water, internet, etc.). The actual invoices are in my partner's name and are also paid by them. So the only trace is the monthly payment marked 'rent'.

Or are you saying that there is no harm in taking invoices in your partner's name and booking a smaller percentage from these as professional expenses?

Anouck

Hello Anouck

Thank you for your answer.Indeed, a bank statement is not allowed (or yes, it is additional evidence but not the actual evidence to substantiate the expenses).

If you still want the rent to be included in your expenses, I think you need a rental agreement (to have 'evidence', without a specific clause, see article below)... however, your partner will then have to pay extra taxes... So in this case, you pay 'board and lodging' without a contract... perhaps with a few agreements.

I would include the costs for electricity, water, etc., with your partner's invoices as supporting documents.
You live there, so I don't see why the tax authorities would have a problem with this here. I am the one who paid the bills, but it is for the same address, so if my partner were to start a business, she could normally also deduct professional expenses).
You will only have to submit the supporting documents if the tax authorities here question them.
So for the 'accommodation' (outside the WGE, Internet), it is more difficult to submit anything.

I hope this helps. If you still don't feel good about it, I would contact an accountant.

I don't see any major risk in doing it this way. (And i don't know what the consequences would be if it's not 'correct').
You could also leave it as it is, and then you won't have to calculate anything or print out and submit supporting documents...

Below is what you actually need to use as a calculation to include the costs (square metres opposite the house); https://ondernemerschap.be/zo-breng-je-je-thuiskantoor-in-als-beroepskost/</

https://cursussen.dexxter.be/btw-vrijgestelde-ondernemers/na-de-opstart/expenses/een-kost-voor-je-boekhouding/een-factuur-een-bonnetje-een-kassaticket-...-wat-heb-ik-juist-nodig
You can always add a bank statement (but this is not sufficient).
And you will need a rental contract in any case for tax audits.

Also; https://cursussen.dexxter.be/btw-exempted-ondernemers/na-de-opstart/expenses/een-kost-voor-je-boekhouding/oeps-met-mijn-privebankrekening-paid...
If you use your partner's invoices as proof, they will probably have been paid by him... and then his account will also become a business account and can be checked by the tax authorities. Even though... perhaps this is not allowed, to add someone else's invoice. https://cursussen.dexxter.be/btw-exempted-ondernemers/na-de-opstart/expenses/een-kost-voor-je-boekhouding/oeps-met-mijn-privebankrekening-paid..

The rule is actually: make sure the invoice is in your name, company name and account number. Then you have the least to figure out.

Not easy... an accountant is the best person to contact in this case.

Apparently, there are also tax advisers available via Dexxter via the 'support' button at the top right. Of course, this is a paying service...

Kind regards,
Andreas Busschop

Thank you, Andreas!

I contacted a tax advisor via the 'support' button, but did not receive an answer. It does seem like something to check with an accountant. Still, thank you for looking into it so thoroughly!

Perhaps a question for the Dexxter team: will there be more online advisors?

Anouck