{"id":42033,"date":"2020-04-28T14:18:14","date_gmt":"2020-04-28T12:18:14","guid":{"rendered":"https:\/\/fhi.nl\/nieuws\/kabinet-treft-aanvullende-belastingmaatregelen-in-kader-van-coronacrisis\/"},"modified":"2024-07-10T14:25:38","modified_gmt":"2024-07-10T12:25:38","slug":"kabinet-treft-aanvullende-belastingmaatregelen-in-kader-van-coronacrisis","status":"publish","type":"news","link":"https:\/\/fhi.nl\/en\/news\/kabinet-treft-aanvullende-belastingmaatregelen-in-kader-van-coronacrisis\/","title":{"rendered":"Cabinet is taking additional tax measures in the context of the corona crisis"},"content":{"rendered":"<header id=\"header\" class=\"header header--low\">\n\n\t\n\t\t\t<div class=\"header__background header__background--graphic\"><\/div>\n\t\n\t<div class=\"container\">\n\t\t<div class=\"header__content\">\n\t\t\t<div class=\"header__first header__first--alone\">\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<h1 class=\"header__title\" >\n\t\t\t\t\tCabinet is taking additional tax measures in the context of the corona crisis\t\t\t\t<\/h1>\n\n\t\t\t\t<div class=\"header__dots-line\">\n\t\t\t\t\t<svg width=\"431\" height=\"9\" viewbox=\"0 0 431 9\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M430.799 4.192a1.136 1.136 0 1 1-2.272-.001 1.136 1.136 0 0 1 2.272 0Zm-27.272 0a1.135 1.135 0 1 1-2.27 0 1.135 1.135 0 0 1 2.27 0Zm-27.27 0a1.136 1.136 0 1 1-2.272-.001 1.136 1.136 0 0 1 2.272 0Zm-27.272 0a1.39 1.39 0 1 1-2.78 0 1.39 1.39 0 0 1 2.78 0Zm-27.78 0a1.645 1.645 0 1 1-3.29 0 1.645 1.645 0 0 1 3.29 0Zm-28.29 0a1.9 1.9 0 1 1-3.799 0 1.9 1.9 0 0 1 3.799 0Zm-28.799 0a2.154 2.154 0 1 1-4.308 0 2.154 2.154 0 0 1 4.308 0Zm-29.308 0a2.41 2.41 0 1 1-4.819 0 2.41 2.41 0 0 1 4.819 0Zm-29.819 0a2.663 2.663 0 1 1-5.326.001 2.663 2.663 0 0 1 5.326-.001Zm-30.327 0a2.919 2.919 0 1 1-5.837 0 2.919 2.919 0 0 1 5.837 0Zm-30.837 0a3.173 3.173 0 1 1-6.345.001 3.173 3.173 0 0 1 6.345 0Zm-31.346 0a3.428 3.428 0 1 1-6.856 0 3.428 3.428 0 0 1 6.856 0Zm-31.856 0a3.683 3.683 0 1 1-7.365 0 3.683 3.683 0 0 1 7.365 0Zm-32.365 0a3.937 3.937 0 1 1-7.875 0 3.937 3.937 0 0 1 7.875 0Zm-32.874 0a4.192 4.192 0 1 1-8.384 0 4.192 4.192 0 0 1 8.384 0Z\" fill=\"#FFF960\"\/><\/svg>\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<div class=\"text bg--white\">\n\t<div class=\"container\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"text__content text__content--1-col\">\n\t\t\t<p><strong>Last Friday, the government announced additional measures to support entrepreneurs and self-employed people in particular during the corona crisis. These measures are intended to provide more financial space on top of the existing package.<\/strong><\/p>\r\n<p>The additional tax package has a number of components. Firstly, small employers can take advantage of an extension of the work costs scheme. The free space for employers dealing with a wage bill of up to EUR 400,00 will increase from 1.7 to 3 percent.<strong><br \/><br \/><\/strong>The second measure creates a fiscal corona reserve in corporate tax. In this way, entrepreneurs can charge the expected losses for 2020 to the profit of 2019. This settlement could normally only take place when filing the 2020 corporate tax return. The excess tax paid can now be reclaimed this year. <br \/><br \/>In addition, there is also a relaxation of the usual salary scheme for directors and shareholders. This group can now temporarily assume a lower wage. As long as this is proportionate to the company&#039;s decline in turnover. <br \/><br \/>The fourth measure is specifically interesting for self-employed people and the entrepreneurs who hire them. They can make use of a relaxation of the hour criterion. This criterion normally applies to the self-employed person&#039;s deduction and other entrepreneurial facilities. Entrepreneurs can use this and will not lose it if the current standard (24 hours per week) is not met as a result of the crisis. <br \/><br \/>Finally, the &#039;Excessive Borrowing from Own Company Act&#039; will be postponed by one year. This is a law that aims to discourage tax deferral of DGAs (director-majority shareholders). The postponement gives DGAs until the end of 2023 to prepare for the measure.<br \/><br \/>read <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2020\/04\/24\/kamerbrief-over-aanvullende-fiscale-maatregelen-in-verband-met-coronacrisis\">here<\/a> the entire letter to parliament from State Secretary Vijlbrief about the additional tax measures in connection with the corona crisis.<\/p>\t\t<\/div>\n\t<\/div>\n<\/div>\r\n\t<div class=\"articles bg--offwhite automatic\">\r\n\t\t<div class=\"container\">\r\n\t\t\t<div class=\"articles__header\">\r\n\t\t\t\t\t\t\t\t\t<div class='heading-wrapper'><svg width=\"13\" height=\"13\" viewbox=\"0 0 13 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"6.394\" cy=\"6.5\" r=\"6.394\" fill=\"#000\"\/><\/svg><h2>Related articles<\/h2><\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/en\/profiel\/fhi-federatie-van-technologie-branches\/\" class=\"button button--outline\">view 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