- A more favourable tax framework, a form of tax shelter for start-ups: not tax shelter as we know it from the movie industry, but more like seed capital investment. Individuals who invest in young companies directly, or indirectly through a crowdfunding platform or start-up fund, can enjoy a reduction in their personal taxes.
- A more favourable tax framework for crowdfunding: exactly the same as the first measure, but specifically for crowdfunding.
- Lower labour costs for young entrepreneurs: between 10 to 20% of the advance levy does not have to be paid to the Treasury.
- A single deduction for digital investments: SMEs can deduct 3,5% of their investments. For digital investments the tax deduction is raised to 13,5%.
Want to learn more? Read the entire plan to get all of the details (link in Dutch only).