Changes in legislation occur every year, and 2021 is no exception. But not all of them are relevant for entrepreneurs, so below is an overview of only the most important changes in the legislative framework for EMZ / ZZP, which have already begun or will begin to operate in 2021.
Please note that we have already written about some of them earlier in various thematic reviews, but perhaps someone missed our news or articles, therefore, due to their importance, we will repeat some of them again.
Decrease in self-employment tax deduction (zelfstandigenaftrek)
Let's start right away with the most, alas, not a joyful legislative amendment. Self-employment tax deduction (zelfstandigenaftrek) in 2021 is € 6670, which is € 360 less than in 2020. We already mentioned this in our review of 29.12.2020/XNUMX/XNUMX
The good news is that, in the end, most self-employed people are unlikely to lose anything because the tax credit for working (employed person's tax credit) and the general tax credit (general tax credit) within the scope of income tax (income tax) planned to increase starting next year, 2022, to offset the lower deduction for the self-employed. Well, let's see how this will happen, and we will definitely inform you - follow our news!
Measures to support entrepreneurs affected by coronavirus will continue
Unfortunately, we have not yet got rid of the coronavirus, therefore, measures to support entrepreneurs will continue in 2021. So, among the new measures introduced, one can single out Temporary Support to cover the necessary costs (Tijdelijke Ondersteuning Noodzakelijke Kosten - TONK) and help with reorientation (de hulp bij herointatie)to be offered by municipalities (gemeenten).
On link collected up-to-date information on support measures for EMZ / ZZP. If you have any questions in this regard, or if your business (again) is experiencing financial difficulties - feel free to contact us by filling out the form at the end of the article, or directly by phone, and we will definitely try to help you!
Obligation to report tax evasion
This change only affects tax / financial advisors, lawyers, accountants or civil law notaries. If they participate or have participated in a tax agreement / scheme with the participation of residents of different countries - the so-called "cross-border agreements", and this agreement / transactions can be used for tax evasion, then the above persons must report this to the tax authorities.
From January 1, 2021, such reporting procedures are mandatory (due to the coronavirus crisis, the introduction of this Of law previously postponed for six months). If you do not report such schemes or arrangements, you may be fined.
Self-employed persons living in social housing will be able to apply for a rent reduction
In case you are an EMZ / ZZP registered person, your income has decreased due to the coronavirus crisis and you are renting social housing, then you may be eligible for a one-time rent reduction. To do this, you must demonstrate to your housing association / corporation that your income has dropped to a certain threshold and you meet other prerequisites. You can read more about this by going through the following link.
Buying premises for a business will become more expensive
If you decide to buy a business premises in 2021, then you will pay 8% property transfer tax. (overdraftbelasting). In 2020, this tax was 6%.
And the good news, but not for the purchase of business premises, unfortunately - if you buy your first home and live in it, and you are from 18 to 35 years old, then from January 1, 2021 you can be are exempt from this tax.
In general, about the property transfer tax - namely, about its foundations and innovations from 2021, we have already prepared a separate article.
Are you in the healthcare industry? In this case, you must indicate your special "BIG number" (BIG number)
From 2021, if you work in healthcare and have a BIG number (BIG number)then you must indicate it on your website, invoices, paper and e-mails, etc. This is necessary so that patients can easily and quickly find out who exactly provides certain medical services.
Information about what a BIG number is (BIG number) and about the innovations associated with it, you can read using link.
Preventing bankruptcy
If your business is currently experiencing financial difficulties, from January 1, 2021, you can offer your creditors a debt restructuring agreement drawn up on the basis of the Hidden Agreement Approval Act (De Wet Homologatie Onderhands Akkord - WHOA). More about this Bankruptcy Prevention Law can be found here.
Do you work with drones? Mandatory registration and knowledge testing is required
If you work with a drone weighing more than 250 g, and it has a camera, then you must register and obtain a (per) flying license. (vliegbewijs)... Toy drones without a camera weighing less than 250 g are not affected by this innovation.
If you use drones for business (for example, taking aerial photographs or exploring hard-to-reach places), you can continue to operate until 2022 under a valid ROC or RPA-L license or an exemption from such a license. From 2022, all of this should be replaced with a ROC-light license.
According to other innovations, by December 31, 2020 you should have registered in the new European drone registry (European drone register)... And from December 31, 2020, you can apply at RDW for (for) a flight license and obtaining an operator number (exploitant number)
On link collected up-to-date information on the rules of flying with the use of drones for business
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For today we have everything. Subscribe to our newsletter and we will always keep you updated! Good luck in your business!
Publication Date: 12.01.2021
