Are you an entrepreneur and got TOZO 1? Possible surprise from gemeente and belastingdienst

Fiscal (tax) partners of private entrepreneurs - EMZ/ZZPwho in 2020 in connection with the coronavirus crisis applied to their municipalities

(municipality) and requested a benefit tozomay have to pay more taxes. How did it happen?

A bit of legislation. What tozo – Tijdelijke bridging scheme independent entrepreneurs and for whom this manual is intended, explained on the website National government - you can read this by going here to register:

And this is where discrepancies begin with the legislation. Though tozo, even based on the name, it was intended only independent entrepreneurs - those. entrepreneurs EMZ/ZZP, at the first stage (tozo 1) it was issued to both fiscal partners if one of them was registered as an entrepreneur and submitted an application.

"Benefit tozo 1 was issued to the family, and no one looked to see if the partner had income. It was enough that entrepreneurs had problems due to the “corona”, their revenue dropped noticeably, but no one canceled the usual obligations, for example, to pay rent for an office or workplace,” says the specialist Nalog. Nl Arina Kireenka.

According to her, since this first benefit was issued to a family, it was divided between fiscal partners (if there were any). In other words, the entrepreneur received his 50% of the benefit, and his partner received the remaining 50%. That is, if the entrepreneur’s partner already had income (for example, a salary as an employee), he suddenly had additional income that he did not even know about.

“The fiscal partner of an entrepreneur who, for example, has already worked during 2020 and had a rather large total income from the tozois likely to have to pay income tax. And we can see this already now, preparing the declarations-2020 of our clients. Entrepreneurs and their fiscal partners are surprised to find that congregations upon request annual statement by tozo 1 They send them two documents in which the amount of the benefit is divided in half,” explains Arina Kireenka.

Since July 2020, the situation has changed, and when applying for tozo 2 entrepreneurs had to indicate whether they have a fiscal partner and what his income is. And then, upon requesting this allowance, entrepreneurs could no longer receive payments if the monthly income of their fiscal partner exceeded 1500 euros. However, the first three months after the introduction of the assistance program tozo, the government, in order to quickly implement the program, did not take into account the income of partners, which is why such overlaps turned out.

How will events develop further with tozo 1 It’s difficult to predict now - perhaps everything will remain as it is, perhaps some changes will be made. We will definitely keep you updated!