As a self-employed professional or zzp'er, you may be eligible for several subsidies and tax schemes intended to promote entrepreneurship. To make use of them, it is important that the Dutch Tax and Customs Administration considers you an entrepreneur. Also, for most schemes you need to spend at least 1,225 hours per year on your business.
Subsidies and tax schemes
If you pay income tax in the Netherlands as an entrepreneur, you will be eligible for the private business ownership allowance (zelfstandigenaftrek). This will reduce your taxable income. You have to pay income tax if you are a sole proprietor.
The tax relief for new companies (startersaftrek) is an increase in the private business ownership allowance intended for new businesses.
The SME profit exemption (MKB-winstvrijstelling) is an allowable deduction for small and medium-sized enterprises. The number of hours you work for your business is irrelevant in this respect.
If you run a small business in the Netherlands with a turnover below €20,000, you may be eligible for the Small Businesses Scheme (kleineondernemersregeling, KOR) making you exempt from paying VAT.
If your partner works in your business for no pay, you may be eligible for the working partner’s abatement (meewerkaftrek).
Entrepreneurs in the Netherlands can accrue a pension in a tax-efficient manner.
If you stop trading, you may be eligible for discontinuation relief (stakingsaftrek).
If you, as a freelancer/self-employed professional, spend at least 500 hours a year on research and development work, you may be eligible for the R&D tax credit (aftrek voor speur- en ontwikkelingswerk).
Funding options and loans
The microcredit facility is available for (start-up) businesses in need of a loan or guidance. This scheme consists of a loan of up to €50,000 and coaching.