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.
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.
Do you invest in sustainable business assets? The percentages of the environmental investment allowance (Milieu-investeringsaftrek, MIA) will increase in 2022. Read more.
Depending on their legal structure, subsidiaries of multinational companies based (partly) in the Netherland must start paying taxes 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.
Do you work as a sex worker and is it clear this is not voluntary? Your client is punishable by law. Read more.
Products and services
Flex workers build up employee participation rights sooner. This way they will be more involved in the employee participation of your organisation. Read more.
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.
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.
To reduce the existence of so-called letter-box companies, there will be new requirements for the offices of transport companies. Read more.
Do you work in international transport? Lorry drivers need to record the country they enter when they cross a border. Read more.