![\"reasons](\"https:\/\/vwg.nl\/wp-content\/uploads\/20161201_redenen_niet_BV_in_VWGNijhof-1024x384.jpg\")
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An entrepreneur starting out often sets up a private limited company (B.V.) straight away. However, this is not always the best choice. In some cases, it may be more advantageous to be self-employed for income tax purposes, for example through a sole trader business, a general partnership (vof) or a professional partnership. Are you planning to start a business soon? Or have you just started a business and are you unsure about incorporating as a private limited company (B.V.)? Then please take note!<\/p>\n
Entrepreneurs who have not yet reached state pension age and who work at least 1,225 hours in their business are entitled to the self-employed person\u2019s tax allowance. In 2016, the maximum amount was \u20ac 7.280<\/strong>. For those just starting out, the self-employed tax allowance is even higher. The self-employed tax allowance is increased by \u20ac2,123 (starter\u2019s allowance<\/strong>) if you were not self-employed in one or more of the five preceding calendar years and you did not claim the self-employed person\u2019s tax allowance more than twice during that period. A new entrepreneur can therefore claim a maximum deduction of \u20ac 9.403<\/strong>.<\/p>\n The SME profit allowance also reduces your taxable profit, meaning you pay less tax. All business owners subject to income tax can make use of this allowance. Under this allowance, you may deduct a percentage of your profit after you have reduced it by the self-employed person\u2019s allowance. For 2016, the SME profit allowance has been set at 14%<\/strong>.<\/p>\n You may apply arbitrary depreciation to business assets purchased during the years in which you are eligible for the start-up allowance, or in the year preceding those years. Arbitrary depreciation allows you to adjust your taxable profit to some extent, thereby gaining a liquidity and interest rate advantage.<\/p>\n Depreciation reduces profits. It may therefore be wise to make additional depreciation if you are making a profit, and to refrain from doing so if you are making a loss.<\/p>\n In the case of a sole trader, the business owner may set off any losses incurred against their taxable income from the previous three years. Naturally, such losses may only be set off against income in box 1. The business\u2019s (start-up) losses can, for example, be set off against the salary received in the previous three years.<\/p>\n Losses incurred by a private limited company (B.V.) cannot, of course, be set off against income in box 1. Furthermore, losses incurred by a private limited company can only be carried back for one year.<\/p>\n Under the standard salary scheme, a director-major shareholder must pay themselves a salary of at least \u20ac44,000, even if the private limited company is making a loss. Pay tax must be paid on this salary.<\/p>\n This scheme does not apply to business owners subject to income tax. Business owners subject to income tax may withdraw funds from the business for private use without paying income tax on them. These private withdrawals are not business expenses and are therefore not deductible from profits.<\/p>\n <\/p>\n From a tax perspective, it is often advisable for a start-up entrepreneur to operate as a sole trader. If profits increase year on year, it is wise to regularly assess whether switching to a private limited company (B.V.) might, after all, be more tax-efficient. This transition can, of course, take place without any tax liability. Question our tax advisers<\/a> for advice. They can help you choose the most tax-efficient option.<\/p>\n You can also switch back, by the way! If the private limited company is not the most tax-efficient structure for your business, you can switch back, either fully or partially, to a sole trader status without incurring any tax. We would be happy to assist you with this as well.<\/p>","protected":false},"excerpt":{"rendered":" Een startende ondernemer richt vaak meteen een B.V. op. Toch is dit niet altijd de beste keuze. Het kan in sommige gevallen aantrekkelijker zijn om ondernemer te zijn voor de inkomstenbelasting, bijvoorbeeld via een eenmanszaak, vennootschap onder firma (vof) of een maatschap. Bent u binnenkort van plan een onderneming te beginnen? Of bent u net […]<\/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-421","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/421","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=421"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/421\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nThe self-employed person\u2019s allowance is deducted from the profit. The allowance never exceeds the profit made.<\/p>\n2. 14% SME profit exemption<\/h4>\n
3. Arbitrary depreciation for start-up entrepreneurs<\/h4>\n
4. Loss compensation<\/h4>\n
5. No standard pay scheme<\/h4>\n