The co-operating partner deduction (meewerkaftrek)
Last updated:
18-11-2021
For the levy of income tax in the Netherlands, the co-operating partner deduction (in Dutch: meewerkaftrek) can be claimed by every individual who meets the hour criterion and whose partner works in the business without receiving proper compensation.
For 2021 the co-operating partner deduction can be calculated as follows:
| Working hours as from | But less than | The deduction amounts to |
| 525 | 875 | 1.25% of the profit |
| 875 | 1,225 | 2% of the profit |
| 1,225 | 1,750 | 3% of the profit |
| 1,750 | - | 4% of the profit |
The basis for the deduction must be reduced with certain state compensations for expropriation, liquidation profits, profits as a consequence of transferring assets abroad, or as a consequence of ceasing the business activities in the Netherlands.
| 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. |