{"id":518,"date":"2017-08-14T05:30:54","date_gmt":"2017-08-14T03:30:54","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/kostgangers-in-de-fiscaliteit\/"},"modified":"2026-03-03T10:33:01","modified_gmt":"2026-03-03T09:33:01","slug":"boarders-in-taxation","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/kostgangers-in-de-fiscaliteit\/","title":{"rendered":"Costumers in taxation"},"content":{"rendered":"

\"\"<\/p>\n

Van Dale's dictionary<\/a> Defines the boarder as a: \u201cperson living with someone<\/em>\u201c. Cost, according to Van Dale's: \u201cwhat you eat<\/em>\u201c.<\/p>\n

Costumers<\/h4>\n

For income tax purposes, it is not decisive whether the service includes (partly) the provision of food. For tax purposes, a person is a boarder when, in addition to renting accommodation, services of more than incidental nature are performed. Services are more than incidental when they constitute 10% or more of the total performance. Ancillary services when renting out (furnished) living accommodation are, in addition to providing meals, for example: cleaning, providing linen and the like.<\/p>\n

One fee<\/h4>\n

The main rule is that allowances received from boarders are not split into a rent allowance and a labour allowance. The rent allowance is deducted with the remuneration for more than incidental services. The total amount is considered as the remuneration for the labour rendered. The total fee is therefore taxed with income tax as income from other work.<\/p>\n

If the services are only incidental (less than 10% of the total performance), then the total performance qualifies as (rental).<\/p>\n

Fee split<\/h4>\n

Taxpayer can opt to split the allowance in his income tax return into: a rental allowance and an allowance for work performed. Splitting is possible when the residential property:<\/p>\n

    \n
  • made available other than for a short period of time;<\/li>\n
  • is not an independent dwelling;<\/li>\n
  • forms part of the taxpayer's own home, which the taxpayer uses as his main residence;<\/li>\n
  • realises a rent allowance of up to \u20ac5,164 (amount for 2017; adjusted annually<\/em>);<\/li>\n
  • taxpayer and boarders are registered as residents in the basic personal records database.<\/li>\n<\/ul>\n

    Room rental exemption<\/h4>\n

    The part of the allowance attributed to the gross rent is then subject to the room rental exemption. Because the rented accommodation is deemed to be part of the owner-occupied dwelling, the rent is not taxed. The part of the remuneration allocated to the work is taxed as income from other activities.<\/p>\n

    Income tax is levied in respect of the taxable owner-occupied home on the basis of an addition to income in Box 1. The amount of this addition, the owner-occupied home lump sum, is determined as a percentage of the WOZ value. Because the living quarters made available to boarders remain part of the owner-occupied home, the remuneration received from boarders, to the extent that it is not attributed to the additional services, is not included in the income tax levy.<\/p>\n

    The conditions for the room letting exemption are identical to those described above for splitting the allowance received from boarders. Of course, the room rental exemption also applies in respect of the bare rental of (furnished) living quarters. Even if the taxpayer rents the own home, the boarders' arrangement and the room-rental exemption can be applied.<\/p>\n

    Rent supplement<\/h4>\n

    Splitting the allowances received from boarders is not possible in respect of housing for which rent allowance is received. And then the room rental exemption does not apply either. After all, rent allowance is only granted for independent living quarters.<\/p>\n

    Rental income above \u20ac5,164<\/h4>\n

    If the maximum of the room rental exemption is exceeded, the owner-occupied home scheme does not apply to the accommodation. The landlord then calculates the owner-occupied dwelling lump sum only on the part of the property he uses. The rest of the value is taxed in Box 3. A proportional part of the loan used to finance the property must then also be allocated to box 3.<\/p>\n

     <\/p>\n

     <\/p>","protected":false},"excerpt":{"rendered":"

    Van Dale’s woordenboek definieert de kostganger als een: “persoon die bij iemand in de kost is“. Kost is volgens Van Dale’s: “datgene wat je eet“. Kostgangers Voor de inkomstenbelasting is niet doorslaggevend of de prestatie (mede) omvat het verstrekken van voedsel. Fiscaal is iemand een kostganger wanneer, naast het verhuren van woonruimte, diensten van meer […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-518","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=518"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/518\/revisions"}],"predecessor-version":[{"id":2531,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/518\/revisions\/2531"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}