31 December 2023 Add expertise tag Add service tag Add country tag
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An overview of the special deductions for entrepreneurs

The Dutch Income Tax Act provides for a number of extra tax deductions for private entrepreneurs, generally referred to as Entrepreneurs Deduction (in Dutch: 'ondernemersaftrek'). The primary condition to be met is that the individual has the fiscal status of entrepreneur (conducting a business).

The Entrepreneurs Deduction includes the following tax deductions:

The above mentioned deductions must be claimed in the annual income tax return.