Work from home allowance
From 1 January, employers may give their employees a tax-free allowance for working from home costs of two euros per day. So you can, but it doesn’t have to. You have to work it out together.
Tax-free travel allowance
In addition to the home-working allowance, a tax-free commuting allowance will continue to exist (19 cents per kilometre). The fixed travel allowance will expire, from now on only the costs actually incurred may be reimbursed.
It means that the days on which people travel must be put in the books. And that change will lead to a lot of extra administration, is the fear.
Entrepreneurs who pay income tax, such as self-employed persons, can take into account a slightly lower rate in the first income bracket of the tax (income up to 69,398 euros). It drops from 37.1 percent to 37.07.
Minimum wage rises
The statutory minimum wage will increase by 24 euros from 1 January 2022 to 1725 euros per month (over 21 years). In July, the minimum wage also rose by 17 euros per month.
The self-employed deduction, an amount that entrepreneurs conditionally being allowed to deduct from their profit, goes down another step. The decrease was already started in 2020 and should go down in steps from 7280 to 5000 euros in ten years.
As of January 1, 2022, the deduction is EUR 6,310.
The first disc within the Corporation tax will be expanded, so that companies will pay 15 percent tax on the first 395,000 euros in profit next year. That amount is still 245,000 euros this year. Profits above the new limit will be taxed higher and will go from 25 to 25.8 percent in 2022.
The government must do more to tackle tax avoidance by, among others, letterbox companies. Therefore, a number of tax advantages that companies have under the income tax are addressed.
For example, joint ventures of international companies are subject to tax in the Netherlands under certain conditions. The rules for settling losses against profits from previous years are also changing.
A complete overview find you here.
Addition electric car
The addition for the private use of new company electric cars will increase from 12 to 16 percent. The tax applies to the first 35,000 euros of the list value of the car.
If the value is higher, you pay an additional 22 percent on the remaining amount. According to the automotive sector frustrate these rules the advance of the electric car.
Environmental zones and bpm
Indoor environmental zones municipalities from Amsterdam, Breda and The Hague, among others, will only be accessible in 2022 to ‘cleaner’ diesel trucks and buses with an emission class 6. Lower classes are no longer allowed in certain areas.
In addition, importers of petrol or diesel cars will be subject to a higher tax on passenger cars and motorcycles (bpm) next year. The government rates will be adjusted next year: the more emissions, the more bpm you get pays.
Subsidy for sustainable investment
Companies can receive more subsidy for making their company more sustainable through the Environmental Investment Allowance (MIA). For example, the subsidy can be used for insulation or the replacement of appliances.
The investment is at least 2,500 euros and is part of the government’s environmental list. Of this subsidy you can deduct a percentage of the investment costs from the taxable profit, so that you pay less tax.
CO2 levy industry
The rate of the CO2 tax for industry will be indexed for the first time in the new year and increased to EUR 41.75 per tonne of carbon dioxide equivalent.
Companies do not have to pay the full rate, as this is reduced by the price for an emission allowance within the European Union emissions trading system. That is why, for the time being, little tax paid by companies.
The levy for emissions will increase in the coming years to ensure that the climate targets are achieved.
Residential addresses Chamber of Commerce
The Chamber of Commerce (KVK) protects the residential addresses of entrepreneurs and directors in the trade register. These will only be accessible in the new year by organizations or professional groups that have legal permission to do so, such as the tax authorities or bailiffs.
But unfortunately, for sole proprietorships, the kite does not hold. Because residential addresses are protected, but business addresses are not. For self-employed persons, those addresses are usually the same and that is why the data is still on the street. Until now, the cabinet still wanted that not adjust.
The catering industry will no longer be allowed to sell cigarettes from 1 January. All smoking areas at companies must also be closed. The government wants to discourage smoking in this way.
Report healthcare companies
New care companies, such as general practitioners or care farms, are under the Care Providers Accession Act (wtza) is obliged to report to the Health Care Inspectorate from next year. Only then can entrepreneurs start their business.
In this way, the cabinet hopes to keep a close eye on the quality of care. When making a report, entrepreneurs provide information about their activities and the complaints procedure.
Gift vouchers valid for longer
For those who sell gift vouchers: the legal minimum period of validity goes from one to two years. And that applies to all receipts, digital or physical.
After years of haggling, the time has finally come: a law that obliges large companies to appoint more women in management. The Senate has already approved a so-called women’s quota: at least one third of the supervisory boards of listed companies must soon consist of women.
Another topic of much discussion: the landlord levy. This will go down in 2022. The landlord levy is the tax that social landlords with more than fifty social rental homes have to pay.
This tax is a thorn in the side of housing associations and many political parties because, partly as a result, fewer social rental homes can be built.
Finally, this: the coronavirus continues to proliferate and that is why many entrepreneurs now receive extra support from the government. The Treasury reopened this quarter for, among other things, an allowance for wage costs (NOW) and fixed costs (TVL).
However, the cabinet recently wrote in a letter to the House of Representatives: this will be the last winter that entrepreneurs will be helped in this way. It is impossible to continue to set up the large support packages for entrepreneurs.