Facilities for entrepeneurs
Entrepreneurs can apply for the small business and/or starters deductions and research and development deduction.
In recent years the self-employed deduction has been decreased and in 2025 amounts to € 2.470,–; the starters deduction remains at € 2.123,–. To be considered for these deductions, you will have to work as an entrepreneur for at least 1.225 hours a year. In case you have a part time employment besides your own business, more hours need to be spent on your enterprise than the part time job. If it is not altogether clear that you make the required number of hours, then make sure you register the hours related to your business. The Tax Office may request an overview of the hours worked; a summary prepared after the end of the year is not accepted, as it is usually not sufficiently accurate.
The investment deductions, SME profit exemption (12,7% in 2025) as well as the depreciation facilities are also possible without the hours criterion. For the energy and environmental facilities, as well as the RDA (research and development) you have to make an application before the expense is made. For more information about thresholds, ceilings and criteria, please contact us.
