The issue here is whether or not the apartment is a legitimate business expense. As you are living there as well the taxman would probably say no. As I understand it you are able to claim a percentage of the costs as expense. Say 8 working hours, 33%. You may wish to claim for more if you are prepared to state if investigated that you work 16 hours trying to get the business off the ground, 66%. I would speak to an accountant about this but I am fairly certain that is the case. If you pay those expenses out of the business account make sure to keep a tally of the total for them, then at the end of the year you can adjust the figure for what percentage are allowable expenses for tax porpoises.