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As an entrepreneur, you are faced with new and modified rules and laws. This page offers an overview of changes relevant to businesses from 1 January 2019.
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Running your business
If you work with families, children or adults and you suspect child abuse or domestic violence, stricter rules apply. Read more about Reporting child abuse or domestic violence.
Important changes have been made in fishery regulations for coastal, inland and sea fisheries. Read more about Landing, unloading, transporting and trading fish.
A ban is has been introduced against clipping chicken and turkey beaks. Read more about Animal welfare requirements.
As of 1 January 2019 childcare organisations must employ a member of staff to implement their pedagogic policy. Read more about the Pedagogic policy plan.
If you are involved in a trade dispute with an English-speaking partner, from 1 January 2019, you, as an entrepreneur, have the option of litigation procedures being heard in English by a Dutch court, the Netherlands Commercial Court (NCC). Find out more about Legal proceedings in the case of trade disputes.
The two separate payment arrangements for paying tax debt and allowance debt have been replaced by a single scheme. Debts to the tax and customs administration must be paid within 12 months. Read more about Inability to pay taxes on time.
As of 1 January 2019, the duration of the 30% tax facility for highly skilled foreign employees has been reduced from 8 to 5 years. Read more about the 30% tax facility for Highly skilled migrants.
The Dutch government wants to simplify the tax system. To do so, changes have been made to the income tax in box 1 (income on wages and property). The 4 tax brackets are being reduced to 2 tax brackets in steps. Read more about Income tax.
VAT exemption for sports clubs has been relaxed. The VAT exemption for club members has also been extended to non-members. Read more about VAT rates and exemptions.
The Dutch government has increased the low VAT rate from 6% to 9%. The increase applies from 1 January 2019. Read more about the increase in VAT rates.
The Dutch government has shortened the carry forward period to offset losses from 9 to 6 years. Read more about Corporate income tax.
Entrepreneurs are only allowed to write off the costs of buildings in use if they feature in the company books for an amount that exceeds the Valuation of Immovable Property Act (WOZ) value. Read more about Corporate Income Tax.
If between 2014 and 2016 you received financial support for self-employed professionals earning less than they would on welfare benefits (besluit bijstandsverlening zelfstandigen, BBZ), you are eligible for compensation. This is because you were required to add the financial support as a grant to your income on your tax return. As a result, other allowances may have been reclaimed. See Financial support for self-employed professionals (Bbz).
As of 1 Janaury 2019, the brutto amounts for the statutory minimum wage and youth minimum wage have increased. Read more about the Minimum wage.
If you employ staff who are over 45, they can receive free career advice in 2019 from a career advisor. Find out more about Working conditions.
In 2019, employees receive 1 week paid leave after their partner gives birth. The right to take extra unpaid leave while claiming benefits from the Employment Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV) will be introduced in 2020. Read more about Leave schemes.
As of 2019 employees who foster or adopt a child are entitled to take 6 weeks leave. Read more about Leave schemes.
If someone dies following an accident for which you are liable as entrepreneur, or if the victim suffers serious or permanent injury, then their next-of-kin are eligible for compensation. Read more about Reporting industrial accidents.
If your employee changes jobs, from 1 January 2019 their pension is automatically transferred to their new employer. Read more about Pension funds.