Thanks, Mirjam. 🙂
On the basis of what the KvK told me yesterday, and the website blog and the video (though the PowerPoint screen was difficult to read, and Thierry spoke too quickly for me to grasp everything), I've learned the following.
The area to be rented out must not exceed more than 40% of the total size of the house.
There is a maximum of two rooms and four beds for rental.
I must register with the Gemeente to pay tourist tax.
The home-owner must be the one renting out.
In the eyes of the tax office, renting out one room in my private home on a temporary basis does not make me an ondernemer.
Because I am not an ondernemer, and already have a KvK number, I can add my AirBnB activity as an extension of my work under the umbrella of my KvK number even if it is not related to my main work.
Tax-related details regarding my AirBnB rental can be listed in Box 3 (vermogen) of the tax form. Thus, I would be taxed on 1.2% of the value of my house rather than on AirBnB-related income. The amount of the income would be irrelevant.
I do not need to pay BTW if my AirBnB earns less than 31,000 per year.
What still remains unclear, though, is whether to qualify for Box 3 I would need NOT to be living in the same place.
The video presentation was excellent, though I have the feeling it was aimed more at people intending to rent out their complete homes or holiday places, rather than simply wanting to rent out one bedroom in the home in which they are living.
If anyone can clarify further, that would be wonderful. 🙂