1. Self-employed deduction reduced by €360

If you are entitled to a self-employed deduction, you can deduct an amount of the profit. You will then pay less tax. This amount will decrease to €6,310 in 2022. That is €360 less than in 2021, and this self-employed deduction will continue to decrease each year until 2036.

This change is not final yet.

2. Increase in the tax rate for new electric cars

When you use an electric car for both private and business purposes, you pay an additional fee. This addition will increase from 12% to 16% in 2022. This is only for the first €35,000 of the list value, after that the addition is 22%. Only when you purchase a new hydrogen or solar-powered car does the 16% addition apply to the entire list value.

This change is not final yet.

3. Minimum wage increase

The gross minimum wage will increase as of 1 January 2022. Employees aged 21 and over are now paid a minimum wage of €1,725 per month. In 2021, this was €1684.40. What it minimum wage is per age can be found on the website of the national government.

Make sure you change wages on time if necessary. This is because you cannot underpay an employee; at that moment, you risk being fined by the Social Affairs and Employment Inspectorate.

This change is final.

4. STAP subsidy for your employees

There will be a STAP subsidy for workers and job seekers. The abbreviation stands for Stimulating the Labour Market Position. This subsidy replaces the current tax deduction for study costs in income tax.

Working and job-seekers can apply for a STAP grant worth up to €1,000. This budget is for courses, courses and training courses. You can apply for the STAP grant from 1 March 2022 via the UWV.

This change is final.

5. Gift card must be valid for at least 2 years

The legal validity period of a gift voucher was always 1 year. From 1 January 2022, the minimum period of validity will be increased to 2 years.

This change is final.

6. Cigarette machines banned in the hospitality industry

Selling cigarettes behind bars in restaurants has been banned for some time. And from 1 January 2022, it will also be prohibited to sell cigarettes via a self-service machine. The vending machines must be removed or deactivated.

This change is final.

7. Environmental Investment Allowance (MIA) increased

Are you investing in environmentally friendly assets? From January 2022, the Environmental Investment Deduction will increase. MIA uses 3 percentages, depending on the asset.

These are the changes in the 3 percentages that are being increased. On the Environmental List you can find which assets belong to which percentage.

2021 2022

13.5% -> 27%

27% -> 36%

36% -> 45%

This change is not final yet.

8. Calculate unlimited losses against profit in future years

To calculate the profit, before corporate tax, you can set off the losses against the profit. Currently, there is a maximum of 6 years for carry forward. From 2022, you can take it with you indefinitely into future years. The period for carry back was and remains 1 year.

Carry forward -> Offset losses with future gains

Carry back -> Offset losses with past profits

This change is not final yet.

9. Free space work costs scheme (WKR) increased

With recurring force, the free space of the WKR is increased. For the first €400,000 of the wage bill, the free space will increase from 1.7% to 3%. The extension applies to calendar year 2021. The free margin of the wage bill above €400,000 remains 1.2%.

This change is not final yet.

10. More profit falls under a low vpb rate

In 2022, the first corporate tax bracket will be adjusted. The government's goal is to tax companies with lower profits, less. This is interesting for entrepreneurs with a BV or NV. The amount on which 15% tax is paid will increase to €395,000. This was €245,000 in 2021, and anything above €395,000 will remain taxed at 25%.

This change is final.