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Written by:
Bas Hollenberg


Retirement reserve and entrepreneur’s allowance 2018

The addition to the retirement reserve for entrepreneurs has been fixed at 9.44% of earnings for 2018 to a maximum of € 8.775, less pension premiums charged to said earnings.

Entrepreneur’s allowance

The “hours test” for entrepreneurs requires an annual minimum of 1,225 hours and half of the entrepreneur’s aggregate working hours to be devoted to the business. Fulfilment of this dual criterion renders the entrepreneur eligible for admission to the entrepreneur’s allowance scheme, which comprises:

  • sole trader’s allowance,
  • allowance in connection with research and development work,
  • co-working partner’s allowance,
  • occupationally disabled start-up allowance,
  • business discontinuation allowance.

The allowance in connection with research and development work is the only one that has changed compared with the previous year, to € 12,623 for 2018. Anyone not having had entrepreneurial status during any of the preceding five calendar years who has resorted to the research and development allowance on no more than two occasions during said five-year term will be in a position to increase his or her allowance in connection with research and development work by € 6,315.

Dutch version: Oudedagsreserve en ondernemersaftrek 2018

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