Already an account? Log in

    Try Tax Rendement

    With 13 published issues in a calendar year Tax Rendement offers the most up to date answers to your professional questions with news, themes and articles.

    Subscribe to Tax Rendement for the next three months for only € 3, excluding VAT (normal price is € 99 per year). This offer applies to a business trial subscription, valid until cancellation.

    Fill out the form below and subscribe

    Are you interested in similar English publications? Rendement also offers (for HR professionals), (about Dutch payroll regulations) and (about Dutch financial SME-news). Try these publications for three months each for € 3, excluding VAT. Normal price is €99 per year.

    Promo code (when available)

    We ask you to agree to our General Terms and Conditions and read our Privacy Policy.

    When clicking on subscribe, you automatically give permission to receive the newsletter and offers, with which we inform you about relevant products and services of Rendement Uitgeverij BV. If you do not want this, please contact us via You can also withdraw the consent at any time by clicking on the unsubscribe link at the bottom of each email.

    Hours criterion corona measure over

    The tax measures taken because of the corona crisis have been extended by the government until September 30, 2021. However, the easing of the hours criterion stopped as early as on July 1. The hours criterion is important for all kinds of entrepreneurial allowances. Entrepreneurs for Income Tax purposes are only entitled to such allowances if they spend at least 1,225 hours on their business in a year. In times of corona, many will find it hard to meet the hours criterion. That is why a measure has been included that as an entrepreneur who is subject to personal income tax you may assume you have spent at least 24 hours per week on your business during the period of January 1, 2021 to June 30, 2021. If the peak of the work was from January 1, 2021 to June 30, 2021, you may assume that you have worked as many hours in 2021 as in 2019 during this period. But you must be able to evidence the hours worked in 2019.

    Share this article on: