Co-working partner tax relief to be reduced and then end

For whom? 

• entrepreneurs whose fiscal partner works in their business and who use co-working partner tax relief 

What changes? 

The government plans to reduce the co-working partner tax relief by 75% from 1 January 2027. The scheme is expected to end completely in 2030. 

You may be able to use the co-working partner tax relief if your fiscal partner works in your business and you meet the conditions. If you use this tax relief, you pay less tax on your profits. The amount of the tax relief depends on your profit and on the number of hours your fiscal partner works for your business. 

The co-working partner tax relief will be reduced as follows: 

• Does your fiscal partner work 525 to 875 hours per year for your business? The tax relief is currently 1.25% of your profit. From 2027, this will be 0.313%. 
• Does your fiscal partner work 875 to 1.225 hours per year for your business? The tax relief is currently 2% of your profit. From 2027, this will be 0.5%. 
• Does your fiscal partner work 1.225 to 1.750 hours per year for your business? The tax relief is currently 3% of your profit. From 2027, this will be 0.75%. 
• Does your fiscal partner work 1.750 hours or more per year for your business? The tax relief is currently 4% of your profit. From 2027, this will be 1%. 

Please note: Do you receive an allowance (toeslag)? If the co-working partner tax relief is reduced or ends, your income will be higher. This may mean that you receive too much allowance in advance. Check whether your estimated income is still correct. If not, update your estimated income. 

When? 

• The reduction in co-working partner tax relief is expected to take effect on 1 January 2027. 
• Co-working partner tax relief is expected to end completely in 2030.