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If you run a business in the Netherlands, and your fiscal partner performs unpaid work for your business, you may be eligible for working partner's abatement (meewerkaftrek). If you use this facility, you will pay less tax on profits. The amount of abatement permitted depends on the profits generated and on the number of hours your fiscal partner works for the business.
When do you qualify?
- You are a business owner who is liable for income tax in the Netherlands.
- You meet the hourly standard.
- Your fiscal partner spends at least 525 hours a year working without pay for your business or the remuneration amounts to less than €5,000.
- Your fiscal partner is not employed by you, and no fictitious employer-employee relationship exists.
How to apply?
The entrepreneur's allowance is an integral part of your tax return.