A physiotherapist has a home practice. The practice space constitutes business assets for tax purposes; the living area is private assets. If he stops his practice, the market value of the practice space is valued at €49,000, which is €23,000 higher than the book value. Can a deduction still be applied to this for self-occupancy? Description of the practice space The practice room has its own, independent entrance. There is a wall between the living area and the practice room. There is also an extra space between the entrance to the living area and the practice room, with private sanitary facilities (a toilet and sink with sink) and the stairs to the upper floor, which belongs to the private part of the home. This extra space can be entered from the practice room with a door. In the entrance to the living space, there is a staircase that also allows you to enter this extra space. There is a low wall (about 1 meter high) to separate this space from the entrance to the living area. Dispute The dispute is whether a value-depressing factor should be taken into account when calculating the strike profit due to the sustainable self-occupancy of the practice space at the time of strike. Judge considerations More or less sustainable self-occupancy can influence the economic value of a home at the time of strike. There is only reason to take into account more or less sustainable self-occupancy if the property was used more or less sustainably for residential purposes at the time of the company's strike. If there is no building that was intended for more or less sustainable self-occupancy before the transition to private assets and remains intended for this purpose even after that transition, but a building that only gets that destination at the time of the transition, self-occupancy is not a value-reducing factor. There is no dispute that there is sustainable self-occupancy with regard to the living area. The physiotherapist believes that the building, i.e. the living area and the business area, should be seen as a whole and that the business unit cannot, at least not without significantly impairing the enjoyment of living with regard to the living area, be rented or sold separately. As proof of this, he submitted photos and a plan/plan. The physiotherapist points out that although the business area has its own entrance, there is also an indoor passage to the living area, an open connection to the entrance to the living area, that the practice room does not have its own sanitary facilities, nor does it have its own connection for utilities. This is because they are located in the private area. There is also only a thin dividing wall between the residential and the practice areas. Finally, the physiotherapist points out that residential and business units cannot be sold separately now that there is one and the same cadastral plot. According to the court, this means that in the event of a strike by the company, the business part can only be used and intended for private purposes and that it cannot be rented or sold separately to third parties, at least not without significantly impairing the enjoyment of the living area or after significant investments. When valuing the business part of the building in the event of a strike, the value pressure due to more or less sustainable self-occupancy must therefore be taken into account. This is set at a deduction of 15%. The value of the practical part in the event of a strike should be set at 85% of €49,000 = €41,650. Note: If the practical part of a residential and commercial building is on the fiscal balance sheet and the home is private, you may be entitled to deduct for sustainable self-occupancy in the event of your company's strike. This is not always the case, but is determined by the factual and legal circumstances. We would be happy to advise you about this.