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I am often asked whether a living will is necessary and why it can be useful. This is because this document can remove many uncertainties and ensure that your affairs are well taken care of if you are no longer able to make decisions yourself. My advice is that everyone should have this drawn up.
The self-employment deduction and the SME profit exemption have been additional income tax benefits for entrepreneurs for many years. But these deductions have been increasingly reduced in recent years. In 2025, the amount of the self-employment deduction drops to €2,470 and the SME profit exemption is reduced to 12.7%. It is expected that the self-employment deduction will be only € 900 in 2030.
Unlike the Arnhem-Leeuwarden Court of Appeal, the Supreme Court ruled that a child must be related to its parent under family law in order for the child exemption and the low rate under the Inheritance Tax Act to apply.
Uit een onderzoek in opdracht van de Inspectie Belastingen, Toeslagen en Douane blijkt dat ruim een derde (36%) van de ondernemers de Belastingdienst overdreven streng vindt reageren op kleine fouten. Vooral zelfstandigen en mkb’ers ervaren problemen als hun situatie afwijkt van standaardprocessen.
* Dutch economy expected to grow 0.6% in 2024 and 1.5% in 2025 (Budget Day) * Growth 2nd quarter 1% * German economy: contraction 0.1% in third quarter 2024, mild recession * Gas and electricity prices stabilize in 2024 * Unemployment at end of September 2024 3.7% (377,000)
Entrepreneurship is about more than just running your business. It is also about making choices, seizing opportunities and overcoming obstacles. And this is why strategic advice can add value. Whether you are a start-up or running an established business, access to expert advice is essential to ensure the growth of your business. Want to know more? In this article, we explain why and what Tripolis Insight can do for you.
In this edition of the Tripost, we reflect on the freshly installed cabinet's tax plans announced last week. Handsome work, given the short time frame. Content-wise, it is not very exciting yet. There is some twisting of knobs from left to right, but no landslides. That makes sense. We are getting some limited vistas into the further future, but no one is committing to that. There are some simplifications in the plans that give me goose bumps.
The Cabinet announced the 2025 Tax Plan during Budget Day on Sept. 17. Below are the changes: Lowering rate in box 2 In the 2024 tax plan, the flat-tax rate was changed to two brackets. The basic rate was reduced to 24.5%, but from €67,000 a director-major shareholder pays the high rate of 33%. As a result, the current tax rate on Box 2 income is a maximum of 50.29%. This is higher than that for employees at 49.5% and certainly higher than that for the IB entrepreneur, when you also take into account the SME profit exemption and the self-employed deduction. With the reduction to 31% from €67,804, this is (partly) corrected.