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On Prinsjesdag (Budget Day), the government presented its plans for 2020. How will these plans affect entrepreneurs in the Netherlands? This page offers an overview of the proposed new and amended rules and regulations.
Official Budget Day documents
The plans presented on Prinsjesdag are from the Speech from the Throne (Troonrede), the Budget Memorandum 2020, the central government budget, plans from each of the government departments, and other official Budget Day documents.
Budget Day announcements
The measures that are announced on Prinsjesdag are not final: some are still subject to acceptance by the upper and lower houses of parliament.
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The general levy reduction for income tax will rise in the next three years. Read more about income tax.
From 1 January 2020 onwards, the private business ownership allowance will gradually be reduced to €5,000 in 2028. Read more about the private business ownership allowance.
Several changes in corporate income tax have been announced, most to be introduced as of 2021. Read more about corporate income tax.
If your business uses an electric van or plug-in hybrid, you will not have to pay motor vehicle tax for it until 2025. Read more about motor vehicle tax.
As of 1 January 2020, you can apply for R&D tax credit 4 times a year and submit applications at a later stage. Read more about R&D tax credit.
The rules for paying VAT on goods imported or exported within the EU (intra-community supply) will be unified, to simplify doing business and prevent fraud. Read more about VAT on goods in the EU.
If you own or lease electric cars in your business, the added taxable income rate will go up to 8 or 22%, depending on how expensive the car was. Over the next few years, the rate will go up gradually. Read more about company cars.
An increase in tax credit means lower income taxes for employees and employers earning between €10,000 and €98,000. Read more about income tax.
As of 2020, administrative fines will no longer be deductible from income or corporate income tax. Read more about income tax.
The introduction of the simplification of the tax system is to be accelerated. In 2020 there will be just 2 tax brackets, a year earlier than expected. Read more about income tax.
As of 1 January 2021, you will have to pay withholding tax on outgoing flows of interest and royalties. Read more about withholding tax.
Farmers will no longer have to pay 21% insurance premium tax on comprehensive weather insurance. Also, employers will be exempt from paying insurance premium tax on absenteeism insurance for their staff. Read more about insurance premium tax.
Property transfer tax for non-residential properties, such as business premises or hotels, will go up from 6 to 7%. Read more about property transfer tax.
A register of tax consultants who have delibrately submitted wrong or incomplete tax returns will be made public. Read more about submitting tax returns.
Self-employed professionals will have to charge an hourly rate of at least €16. Read more about working as a self-employed professional in the Netherlands.
A number of changes will be introduced to financial Assistance for the Self-Employed Professionals (Bbz). Find out more about financial support for self-employed professionals.
A raft of measures is to be introduced to make dealing with the absenteeism of sick employees cheaper and easier for small and medium-sized businesses. Read more about sick leave.
On 1 January 2020, the Balance Employment Market (WAB) comes into effect. It has several effects on employment contracts. Read more about the new act.
Your employees will no longer have to track all their kilometres if they want to use a company lease bicyle. Read more about company lease vehicles.
Permits and visa
The energy investment allowance will include investments which reduce CO2 emissions, for example heat infrastructure. Read more about the Energy investment allowance.
The sustainable energy surcharge will go up in 2020. Especially companies that use a lot of energy will have to pay more. Read more about energy tax.