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A resident of the Netherlands inquired whether they could apply for the activity commencement reduction. The DGT ruled that they could not apply it in 2017, as their income originated from an entity from which they had received employment income the previous year.
Question posed: Whether the reduction for the commencement of an activity provided for in paragraph 3 of Article 32 of the Personal Income Tax Law could be applied
To apply the 20% reduction for the commencement of an activity, more than 50% of the income cannot originate from a person or entity from which the taxpayer obtained employment income in the year prior to the commencement of the activity. If this limit is breached, the reduction cannot be applied in that tax period.
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