Moving costs money, so the obvious question is: can you deduct those costs from your taxes? For most people the answer is no. Still, there are situations where it does make a difference for tax purposes, especially if you move for work. Below we set out the main points.
As a private individual: usually not deductible
Are you moving for personal reasons, for example because you want more space or are moving in with your partner? Then you cannot deduct the costs of the move in your income tax return. That applies to the removal company, van hire, moving boxes and also to furnishing your new home.
If you buy a home, some of the financing costs are deductible in the year you take out the mortgage, such as advice fees, valuation fees and the notary's fees for the mortgage deed. Those are costs of the loan, not of the move itself. Transfer tax (overdrachtsbelasting) and the move are not included.
Moving for work: a tax-free allowance
If you move in connection with your work, your employer may give you an allowance without you paying tax on it. Under the rules of the Belastingdienst (Dutch Tax Administration), this covers:
- a fixed amount of up to €7,750 for the move, and
- on top of that, the actual costs of moving your household contents, such as the removal company's bill.
So you do not deduct anything yourself: your employer pays it, and that part is tax-free. Whether your employer does this is something to agree between you. It is sometimes included in the cao (collective labour agreement) or a staff scheme, but it is not something you are automatically entitled to.
When does a move count as work-related?
The tax-free allowance only applies if the move really is connected to your work. Think of a new job far from where you live now or a transfer to another branch. The Belastingdienst uses conditions for this, including the period between starting the job or the transfer and the move, and how much closer to work you will live. These conditions can change, so check the current rules on the Belastingdienst website or ask your HR or payroll department.
Keep the receipts
If you get an allowance from your employer, they will usually want to see proof of the costs of moving your household contents. So keep:
- the quote and the invoice from the removal company;
- receipts for hiring a van or trailer;
- receipts for moving boxes and packing materials;
- any costs of temporary storage.
A clear quote up front also helps when you talk to your employer. With the free moving check, you and GD Verhuisbedrijf map out what needs to be moved. Want to know first what the price of a move depends on? Then read what a move costs.
As a business owner or freelancer (zzp'er)
If you move your business to different premises, the costs are generally business expenses. That applies, for example, to moving office furniture, archives and stock. If you move your private home, even if you have a workspace there, it is more complicated and usually counts as private. If in doubt, talk to your accountant or adviser before you claim anything. Moving your business? You will find practical tips in the article on business removals.
Other schemes that sometimes play a part
Apart from tax, there are sometimes other sources of money. Some municipalities (gemeenten) or housing associations offer a moving allowance, for example in case of demolition or renovation, or if you leave a large home for a smaller one. Tenants who have to move because of renovation or demolition are in some cases entitled to a statutory minimum allowance for moving and furnishing costs. Here too, the conditions vary, so check with your landlord or municipality.
Frequently asked questions
Can I deduct moving costs in my income tax return?
No, as a private individual you cannot deduct moving costs. If you move for work, your employer can reimburse them tax-free.
How much can my employer reimburse tax-free for a move?
A fixed amount of up to €7,750, plus the costs of moving your household contents. This only applies if the move is connected to your work. Check the current amounts and conditions with the Belastingdienst.
Does my employer have to pay for my move?
Not automatically. It depends on your employment contract, the cao or a staff scheme. Ask before you incur any costs.
