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Tax 2021-10

Tax burden IB entrepreneur, employee and dga

Closing the tax burden gap The government has had calculations made of the differences in tax burden between employees, IB entrepreneurs and dgas. Of course, quite a few assumptions have been made, but the study does give you a clear picture of the differences, which are vast. The employee is the underdog here. The government has long wished to close the tax burden gap between employees, entrepreneurs subject to personal income tax (IB entrepreneur) and directors and major shareholders (dga). In particular, the difference between employees and IB entrepreneurs is a thorn in the government's side. The growing number of self-employed workers has made this discussion even more pressing. The self-employed pay far less tax than employees. To support this statement, the State Secretary of (...)

Anything exciting on Prinsjesdag?

The introduction of a specific exemption for a reimbursement of work-from-home expenses is likely to be the most exciting thing to be presented on Prinsjesdag 2021. But who knows, maybe the government will conjure up another surprise. In addition to the new exemption for work-from-home expenses that will be announced on September 21, you can expect some minor adjustments to box 3 income tax. A 'solution' is not yet expected to the dissatisfaction with the (...)