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 2023.
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Business premises
Are you an entrepreneur and do you plan to buy a commercial property? From 2023 the property transfer tax will be 10.4%. Read more.
Do you own one or more office buildings? All office buildings should have energy label C or better. Read more.
Environment
Does your industrial business emit more CO2 than the tax-free emission allowance (dispensatierechten)? You must pay CO2 tax on the extra amount you emit. Read more.
International business
Do you do business with Croatia? Croatia will introduce the euro at the start of 2023. Read more.
Retail and wholesale
Do you sell nitrous oxide (laughing gas) cartridges? The standard VAT rate of 21% will apply unless it is supplied as medication. Read more.
Do you work in the motorised scooter industry (retail)? Everyone who rides a light moped must wear a crash helmet. Read more.
Do you work in retail? If you offer discounts, the amount you give the discount on must be lowest price in the last 30 days. Read more.
Staff
The statutory minimum wage will go up by 10.15%. Benefits linked to the minimum wage will also increase. Read more.
To maker it easier for parents with young children to work, the amount of childcare benefit will no longer depend on the number of hours worked. Read more.
Do you offer your employees the opportunity to make use of a collective healthcare insurance? They will no longer receive a discount on the premium. Read more.
Do you employ staff? Whistleblowers will have better protection when they report suspected misconduct or violations of European Union law. Read more.
Taxes and levies
Are you the DGA of a bv? You must pay yourself a salary that is 100% in line with the customary salary for your job from 2023. Read more.
Do you sell and install solar panels on homes? From 1 January 2023, you no longer have to charge VAT. Read more.
The box 3 tax rate for investments and savings will go up, but so will the tax-free allowance. Read more.
The tax-free travel allowance (reiskostenvergoeding) goes up from €0.19 to €0.21 in 2023, and €0.22 in 2024. Read more.
Do you make use of the income tax averaging scheme (middelingsregeling) because your income varies? This scheme ends. Read more.
Do you build up a fiscal retirement reserve as an entrepreneur? The retirement reserve will be cancelled. Read more.
Have you built up a pension in your bv with an old-age contribution? You can convert this to an annuity for a longer period. Read more.
Do you borrow money from your own private limited company? This will be taxed differently. Read more.
Do you work for an innovative startup and do you also have a substantial financial interest in the startup? The exception to the customary wage scheme no longer applies. Read more.
Do you have a private or public limited company? You may have to pay more corporate income tax (vpb). The low rate will go up while the upper limit of the 1st bracket goes down. Read more.
The private business ownership allowance (zelfstandigenaftrek) will be reduced sooner and more: from €6,310 in 2022 to €900 in 2027. Read more.
Do you make payments to people who are not in your employment and who are not entrepreneurs? The way you supply data on these payments will change. Read more.
Do you partly pay your staff in share option rights? You will be allowed to delay paying wage taxes over these rights. Read more.
Do you sell products or services via an online sales platform? European platforms must pass on information on sellers to the tax administration. Read more.
Transport
Do you inspect diesel cars and vans for the APK (PTI)? From 1 January 2023 you must perform a particulate matter filter test with a special particle counter. Read more.
