Self-employed persons’ relief
Last year saw the decision being made with effect from 2020 to ratchet down the self-employed persons’ relief in eight disincrements of 250 euros each followed by a single 280 euro disincrement to 5,000 euros by 2028. This decision has now been tweaked in that it has been proposed this year to top up each of the annual disincrements by an additional 110 euros. The upshot is that the self-employed persons’ relief is to be reduced by seven consecutive annual totals of 360 euros from the first of January 2021 onwards followed by a final disincrement in the amount of 390 euros for 2028. Further disincrements of 110 euros each are to follow in subsequent years until 2036, when the self-employed persons’ relief should have reached the target level of 3,240 euros annually.
Tax exemption for users of TOGS and TVL schemes
The announcement that the TOGS (Reimbursement for Entrepreneurs in COVID‑19 Affected Sectors) and TVL (Fixed Cost Compensation) schemes were to be tax exempted has now been followed up on by a – pre-legislative – policy decision to the effect that the reimbursements in question are not to be regarded as forming part of the profit.
Dutch version: Belastingplan 2021: wijzigingen voor ondernemers