Optional scheme Already in last year’s summer agreement the Government planned to introduce an optional scheme. For budget reason these plans were abolished. At the end of March the Government after all decided to introduce such scheme. It is an optional scheme.... Rules for tax years 2019 and 2020 The separate taxation of 0,412% of capital gains on shares obtained by big companies is abolished. This tax was in all cases due by big companies, even when the shares were held for more than one year. By abolishing this tax, big... No more profit participation through a participation plan Since 1 January 2018 the profit participation scheme (introduced by law of 22 May 2001 on employee participation in the capital and profit of companies) has been replaced by a new profit premium. The profit... Food trucks A food truck is a special case. The operator of a food truck can after all choose a certain location on his own initiative (whether or not owned by him). He can also place its food truck on a certain location indicated by his client, e.g. company party.... Which reduced tax rate? Small companies pay 20% tax on the first 100.000€ profit. Why pay minimum remuneration? The government is fighting ‘companization’. In other words, the government wants to avoid that entrepreneurs establish companies only for tax... Do you have to make prepayments? You have to prepay when you obtain profits or benefits. This means that entrepreneurs, liberal professions and all forms of companies must make prepayments. When do you have to prepay in 2018? When your accounting year closes on 31... 