{"id":23679,"date":"2025-04-10T14:34:42","date_gmt":"2025-04-10T12:34:42","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=23679"},"modified":"2026-09-14T16:17:48","modified_gmt":"2026-09-14T14:17:48","slug":"startup-costs-self-employed","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/starten\/aanloopkosten-zzp\/","title":{"rendered":"Start-up costs for sole traders"},"content":{"rendered":"

What are start-up costs?<\/strong><\/h2>\n

Startup costs are business expenses incurred in the preparation of your enterprise. Substantiate that you made them with the intention of setting up a business. The Chamber of Commerce registration<\/a> alone does not determine whether an expense is deductible. Private expenses remain excluded. See the official explanation of the start-up phase<\/a>.<\/p>\n

Deduct under 450 euros<\/strong><\/h3>\n

An asset of less than \u20ac450 can generally be expensed immediately. Calculate without deductible VAT; non-deductible VAT is part of the costs. Ongoing business expenses do not become an investment based on their amount alone: an advisory invoice above \u20ac450 can also be a regular expense item.<\/p>\n

From 450 euro depreciation<\/strong><\/h3>\n

A durable business asset costing \u20ac450 or more and used for multiple years generally has to be depreciated. Spread the purchase value minus the residual value over its useful life, subject to the tax limits. Related components may form a single asset. See the example of a business laptop<\/a>.<\/p>\n

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Deductible start-up costs for self-employed workers<\/strong><\/h2>\n

Only expenses with a clear business character are tax-deductible. The expenses must be directly related to starting your business. They must be reasonable in amount and fit for your activities. You must be able to demonstrate what you incurred the expenses for. Therefore, good record-keeping is necessary. Determine per expenditure when and how it belongs in your records. Do not automatically include old expenses in full in the first financial year and do not deduct the same amount twice. They reduce your profit for the income tax<\/a>.<\/p>\n

What is not deductible?<\/strong><\/h3>\n

Expenses of a private nature are not deductible. For expenses of a mixed nature, deduct only the business portion.<\/p>\n

Examples:<\/p>\n