What changes?
Do you work for an innovative startup and do you also have a substantial financial interest in the startup? Then the exception to the customary wage scheme no longer applies to you. With this exception, you were allowed to claim the statutory minimum wage as taxable wage.
You have a substantial interest if you own at least 5% of the shares of the startup.
After a transitional period lasting until 1 January 2025, the normal rules of the customary wage scheme will apply to you again.
For whom?
- innovative startups
When?
The change is expected to take effect on 1 January 2023.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).