An entrepreneur who is subject to personal income tax (IB-entrepreneur) and rents a space to carry out his work in, is allowed to deduct the costs. But the costs of the meals he takes cannot be deducted. According to the court they are not business expenses. The case in point was about a consultant who rented a space and deducted the meals he took there as expenses. The court stated that it cannot automatically be concluded that, if the costs of a space elsewhere are business expenses, the other costs incurred there are business expenses as well. In this case, the meal costs were not deductible, because the entrepreneur would need to eat even if he were not carrying out his work in a rented space outside his residence. The meal costs thus had a private character and the entrepreneur was therefore not allowed to deduct them. So the tax inspector had rightly rejected the deduction of the meal costs.
Court of Zeeland W-Brabant, June 3, 2021, ECLI (published June 13, 2021), 2724