Tax Deductibility of Home Adaptation Costs

Questioner

At the end of 2016 I bought a house in Amsterdam. At that time, the purchased apartment right, according to the deed of division, had the destination 'business premises'. Because the private-law destination did not correspond with the actual use, I adjusted the deed of division during 2017 so that the apartment right now has the destination 'home'. I wonder whether the costs for adjusting the deed of division are tax deductible? I could then argue that these costs are related to obtaining the financing; the mortgage provider states that the mortgage was granted under the condition that the financed object is actually used as a home (condition subsequent). Thank you in advance for the advice.

Lawyer

The costs themselves will not be deductible, nor are the notary costs for the deed of sale (but not for the mortgage deed). Financing that is partly intended to cover the costs of the deed is; after all, the costs are related to the owner-occupied home.