Working from home or without premises: how to state it when you register
What goes on your Tax Office and Social Security registration if you have no premises.
In a nutshell
- You can be self-employed without premises: from home, at your clients' homes or online.
- When registering, you state that you have no fixed premises, or that you use part of your home.
- If you use your home for work, you can deduct part of some expenses, within limits.
Many self-employed people have no premises: programmers, designers, plumbers who go to the client's home, private tutors… That's fine, and you can register that way.
What goes on the registration
- No fixed premises: if you work at your clients' homes, on the street or online without a specific place.
- At your home: if you use part of your home for the activity (a study, a room). You give the address and the square metres you use.
In our procedure we ask you where you'll work. If it's at home, you just mark that it's the same address.
Expenses you can deduct
If you work from home, you can deduct part of some household expenses, in proportion to how much you use for the activity. There are limits and conditions, and it's worth keeping your invoices safe.
Check your building's rules. Some residents' association rules or local bylaws restrict the activities that can be carried out in a home, especially if you receive clients.
Frequently asked questions
Do I have to tell them if I move?
Yes. If the activity is at your home and you move, you have to report the new address to the Tax Office.