Business, private and mixed expenses

Business expenses can be deducted fully within the enterprise. With mixed expenses a part can be deducted. The private expenses are not deductible.

What expenses fall under private expenses?

Expenses that have a distinct personal character are considered private expenses. This includes vacations, and travel expenses to and from your work (wages). Personal care also falls under private expenses unless you are an artist or professional athlete. Read more about that here[JS1] .

What expenses fall under business expenses?

These are the expenses that you make regarding business interests of your enterprise. These are expenses that, within reason, are considered necessary for the practice of your enterprise and the expenses that are directly linked to your enterprise, like maintenance and interest.

What expenses fall under mixed expenses?

Some expenses can have both a business- and a private character. These are called the mixed expenses. It is a matter of mixed expenses if you or another private person uses the expenses. In this case there is a limitation of deduction of the expenses.

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