Changes in law and regulations 1st Quarter 2022
As an entrepreneur, you are faced with new and modified rules and laws. This page offers an overview of expected changes in law and regulations relevant to businesses during the 1st Quarter of 2022.
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Business management
The Dutch Chamber of Commerce’s Commercial register will no longer show home addresses of entrepreneurs and company directors. Read more.
Does your company supply critical processes, or does it have sensitive technologies? A safety check will be imposed for investments, mergers, and acquisitions that may pose a risk to national security. Read more.
Do you pay your staff partly in share option rights? You may pay wage taxes over the value of these at a later date. Read more.
Business premises
Designated smoking areas in all companies need to close. Read more.
Business taxes
The rate for the first bracket of the income tax will go down slightly. This means you will pay a little less income tax. Read more.
Do you file corporate income tax (vennootschapsbelasting, vpb)? In the future, you can only offset withholding taxes up to a maximum amount. Read more.
Is your SME a bv (private limited company) or nv (public limited company)? From 1 January 2022 you will pay a lower tax rate on a larger part of your profit. Read more.
An addition to the Controlled Foreign Company (CFC) measure will make tax evasion less attractive by changing how you can offset foreign profit taxes. Read more.
There will be no more restrictions to carry forward losses to the future. Until 1 January 2022 you can carry forward losses for at most 6 years. Read more.
The amount you can deduct as private business ownership allowance (zelfstandigenaftrek) will go down in 2022. Read more.
If you have an international company, you will no longer receive a tax benefit on the basis of the arm’s length principle on your corporate tax return. Read more.
If you are a starting entrepreneur or if you have an SME and you received TVL or TOGS, the subsidy amount will be exempt from income tax. Read more.
Care
New healthcare or youth care providers must notify the Health and Youth Care Inspectorate (Inspectie voor de Gezondheidszorg) before they may start providing healthcare. Read more.
Construction
All newly built houses must be easily accessible for people with limited moblity. Therefore thresholds may be no higher than 2 centimetres. Read more.
Environment
The private use addition for new electric cars will go up in 2022. Read more.
Do you employ 100 or more people? You must decrease the carbon emissions of your staff’s business travel. Read more.
Do you invest in sustainable business assets? The percentages of the environmental investment allowance (Milieu-investeringsaftrek, MIA) will increase in 2022. Read more.
As of 1 January 2022 you will no longer pay double taxes on energy storage. Read more.
International business
Depending on their legal structure, subsidiaries of multinational companies based (partly) in the Netherland must start paying taxes in the Netherlands. Read more.
It will be easier to get a VAT refund for entrepreneurs from EU countries who do business in the Netherlands. Read more.
Retail and wholesale
Do you sell or accept gift vouchers? The valdity of gift vouchers will be extended from 1 to 2 years. Read more.
Shopkeepers no longer need to comply with opening hours that were imposed on them and that they did not agree to. Read more.
Personal services
Do you work as a sex worker and is it clear this is not voluntary? Your client is punishable by law. Read more.
Do you organise civic integration courses for migrants in the Netherlands? Make sure you keep to the rules of your municipality’s integration policy. Read more.
Products and services
If your company carries out research and development services (Speur- en Ontwikkelingswerk, S&O), it will be easier to file your application for the WBSO tax deduction. Read more.
Staff
The discretionary scope of the work-related costs scheme (WKR) for 2021 will be increased. Read more.
The general tax credit (arbeidskorting) and general levy reduction (heffingskorting) will be scaled down less than previously announced. Read more.
Do you employ staff? The gross amount for the statutory minimum wage will increase on 1 January. Read more.
Is your company listed? You must take steps to ensure more members of the supervisory board are female. Read more.
Are you an SME employer? You will pay less premium for the Occupational Diabilty Fund (Aof) starting 1 January. Read more.
Employers can apply a specific tax exemption to reimburse employees for costs they incur for working from home. Read more.
The self-development STAP budget (STimulans ArbeidsmarktPositie) will be available for training and education to improve employees' position on the labour market. Read more.
Innovative startups are allowed to pay their director-major shareholder (dga) the minimum wage (customary salary scheme, gebruikelijkloonregeling) for a longer period. Read more.
Transport
Fuel suppliers for inland vessels must blend a specific percentage of sustainable to reduce carbon emissions from inland navigation. Read more.
If you use shore-based power for your ship, you may have to pay lass energy tax. Read more.
As of 17 January 2022 inland navigation crew must comply with new requirements regarding training, experience, and competence. Read more.
Do you work in transport? From 1 January emission class 4 and 5 trucks are nog longer allowed in environmental zones in Dutch cities. Read more.
Do you buy or import a diesel or petrol car? You may have to pay more in private vehicle tax (bpm) from 2022. Read more.
Ship managers can ask the coastguard’s permission to take armed private security on board as protection from piracy in the Gulf of Aden. Read more.