The start-up deduction in case of disability (startersaftrek bij arbeidsongeschiktheid)
Last updated:
18-11-2021
For the levy of income tax in the Netherlands, the start-up deduction in case of disability (in Dutch: "startersaftrek bij arbeidsongeschiktheid") can be claimed by:
- qualifying start-ups in the first five years;
- who receive a certain disability allowance or annuity;
- who do not comply with the hour criterion but work at least 800 hours; and
- who have not reached the state pension age (in Dutch: "AOW-leeftijd") at the beginning of the calendar year.
The start-up deduction in case of disability amounts to € 12,000 in the first year, € 8,000 in the second year and € 4,000 in the third year. All rates for 2021.
The start-up deduction in case of disability can never be higher than the profit (so it can not result in a loss or increase an existing loss).
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |