It’s hard to believe but the turn of the year is almost upon us. Through this newsletter, however, we bring you good news because there is still time to end 2021 tax-friendly.
This is why we share:


The 2021 year-end tips (click for download)

Most relevant tips:


Take advantage of the WKR (for DGAs with a B.V.)
As an employer, you have a free allowance of 3% of gross salary (2021) to provide untaxed to staff employed by you. If you are a DGA of your own B.V. and have not yet used the free space, you may be able to make an untaxed distribution of up to €2,400.

Pay a co-payment to your partner
Does your partner also work in the business and has not yet received adequate compensation? In many situations, it is wise to still pay out a reward of at least €5,000. This is because of tariff benefits and cashing in tax credits.

Take into account your box 3 assets
There is quite a lot of tinkering with Box 3. The reference date is still January 1 of each year, so for 2021 that is January 1, 2021, and for 2022 coming January 1 is important. If you have excess money/assets in Box 3, it may be advisable to put it into your limited liability company as a share premium. A decision for that in 2021 is then necessary.

Take a child and have them live with you for 6 months
As a result, you benefit from all kinds of advantages such as the income-related combination discount but also receive child benefit and child budget.

Advance or postpone an investment
Annually, an entrepreneur can claim an additional deduction of 28% on the investment value. This applies to investments > 450 euros and a total value of investments of €2,401. Above a certain amount (€109,575), this deduction decreases.

Apply for a 2021 provisional assessment
Do you expect to have to make an additional payment or overpayment for 2021? It is then wise to have the provisional income tax assessment adjusted. This prevents a large discrepancy when filing the final return.

Prepare for restructuring starting in 2022
Do you envision a new structure in 2022 with, for example, a management B.V., or applying a sale and leaseback construction? Then preparations and possibly a notary appointment are necessary. We are happy to support you in this process.

Want to read more?
For a full list of tips, see this document (click for download).

If you have questions about this, or anything else entirely, don’t hesitate to call 06 121 39 865.

Happy to be of service then.

Kind regards,

Ben Dunkirk
Dunkirk Consultancy