{"id":1305,"date":"2023-01-03T13:06:36","date_gmt":"2023-01-03T12:06:36","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/geen-aftrek-voor-eigen-uren\/"},"modified":"2026-03-03T10:34:25","modified_gmt":"2026-03-03T09:34:25","slug":"no-deduction-for-own-hours","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/geen-aftrek-voor-eigen-uren\/","title":{"rendered":"No deduction for own hours"},"content":{"rendered":"<p class=\"wp-block-paragraph\">An entrepreneur cannot deduct an amount from his profits for work he has carried out himself.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">That makes sense<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">That makes sense, you might think. After all, one of the aims of income tax is to tax income earned through work. Nevertheless, an artist argues that he was right to deduct over \u20ac7,000 in sales costs from his profit. This amount consists of the artist\u2019s estimate of the number of hours spent on the business, multiplied by an hourly rate of \u20ac65.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:GHARL:2022:10941\" target=\"_blank\" rel=\"noreferrer noopener\">Arnhem-Leeuwarden Court of Appeal<\/a> It naturally begins with the observation that the burden of proof lies with the artist to demonstrate that the costs were incurred for the benefit of the business. However, he cannot provide such proof because \u201cremuneration\u201d for work carried out by an entrepreneur himself does not constitute a \u201ccost\u201d of the business. After all, no expenditure is actually incurred in respect of these costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, costs relating to work carried out by volunteers free of charge cannot be deducted either. Only an organisation serving the public good or social interest (ANBI or SBBI), which derives its profits primarily through the work of volunteers, may deduct the notional costs of the volunteers\u2019 labour from its profits subject to corporation tax.<\/p>","protected":false},"excerpt":{"rendered":"<p>Een ondernemer kan niet een bedrag aftrekken van zijn winst voor het werk wat hij zelf heeft verricht. Logisch Dat is logisch, zal je wellicht denken. De inkomstenbelasting beoogt immers onder meer om het met arbeid verdiende inkomen te belasten. Toch verdedigt een kunstenaar dat hij terecht ruim \u20ac 7.000 aan verkoopkosten ten laste van [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1305","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1305"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1305\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}