The tax system can already be quite complicated. But as an independent entrepreneur you also have to deal with special rules for taxes and deductions. We list them so that you are not faced with annoying - and costly - surprises.
When are you an entrepreneur?
You can call yourself an independent entrepreneur or self-employed person and be registered as such at the Chamber of Commerce, but ultimately the Tax and Customs Administration determines whether they see you as an entrepreneur. And therefore whether you will have to deal with the special rules, conditions and deductions for entrepreneurs. Curious how the Tax and Customs Administration sees you? Do the check on their website.
Declare
As a self-employed person you are obliged to file an income tax return – in most cases every quarter. In this you indicate whether you have made a profit, and how much. Also your private income and
You enter deductible items: think of mortgage interest and alimony. Would you like to know more about what you enter in the tax return? Check the website of the Tax Authorities
Deductions
Self-employed entrepreneurs can make use of deductions, such as the self-employed person's deduction and the starter's deduction. You will find a complete overview of this on the website of the Tax and Customs Administration the different forms of entrepreneurial deduction .
In order to reduce the tax differences between the self-employed and employees, the self-employed deduction will be phased out in the coming years. In 2023, you can deduct a maximum of € 5.030 if you meet the conditions.
Model Agreement
According to the Deregulation Assessment of Employment Relationship Act (DBA), your client and you must jointly assess your employment relationship and determine whether you are employed. You can record this in a model contract.
More information
Do you have questions about your taxes as a self-employed person? Feel free to contact us. Our Service Center can be reached every working day from 8.30:17.00 am to XNUMX:XNUMX pm via sc@unie.nl en (0345) 851 963.
