Law changes 2019: Entrepreneurs

The Dutch government is implementing a number of law changes on January 1st. Below find a summary of changes made in the category Entrepreneurs. 

The 30% ruling for expats to shelter some of their pay as income tax-free is now available for a five year period instead of eight years.

Dutch companies can now settle international trade disputes in English or Dutch at the Netherlands Commercial Court.

Employees will now get one week of paid leave if their wife or girlfriend gives birth. Longer unpaid leave will be available starting in 2020.

Corporate income tax rates will be reduced over the next three years. Currently, companies pay a 20-percent tax on their first €200,000 in profits. That will reduce annually to 19%, then 16.50%, and finally 15% in 2021. Tax on anything over €200,000 will remain 25 percent in 2019, then fall to 22.55% and finally 20.5 percent in 2021.

Businesses can no longer write off their losses over a nine-year period against future profits. That period is now reduced to six years.

Professionals working with families now face stricter rules for reporting suspicions of child abuse or domestic violence.

Do you provide a child care service? New requirements will be in place related to the ratio of staff to children, with changes based on the kids' ages and the number of children present.

Childcare organizations must now work more closely with pedagogical services.

A new national registry of implants will require doctors to log information at a Netherlands database on implant information.

Beaks may no longer be cut off chickens and turkeys on poultry farms.

Those dumping and incinerating waste will now pay €32.12 per 1,000 kilograms, up more than 240 percent. The same fee will now be in place for those dumping Dutch waste abroad.

New rules will tighten up an entrepreneur's ability to write off the corporation tax of a building in their own use.