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When can I claim the starters deduction as starting business owner?

You can use the starters deduction (which is an increase of the self-employed deduction) if you meet the following conditions:
  1. You could claim the self-employed deduction in the current tax year.
  2. You were not an entrepreneur for income tax purposes during at least one year within the previous five years.
  3. You did not use the self-employed deduction more than two times within the previous five years

Count the amount of the starters deduction on top of the amount of the self-employed deduction. It may be that the self-employed deduction and the starters deduction together are higher than your profit. The part that is higher than your profit, can be used to reduce other income from work and home. If you have no other income, you can deduct the amount in other years.
In 2017 (and 2016, 2015, 2014, 2013)  the starters deduction is € 2,123. 
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Comments (2)
Comment by Gabriella on Wed, Oct 8th, 2014 at 7:06 AM
Good morning!How can I apply for the starter deduction? I‘m a freelance since June 2014.Thanks in advance for your help and for a service you offer! :))Best regards,Gabriella Sabato
Comment by Arjan Enneman on Wed, Oct 22nd, 2014 at 12:58 AM
The starters deduction is claimed in the annual income tax return. We can help you with the tax return and also with VAT etc. See
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