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Income tax
Entrepreneurs who pay turnover tax are not always liable to pay income tax. When deciding if an entrepreneur has to pay income tax, the Inland Revenue will look at the following:
- the extent of the work performed;
- the level of turnover and profit;
- the time spent in the business;
- the presentation to the market;
- the number of clients;
- the presence of debtors' risk.
If the entrepreneur is liable to pay income tax, he can take advantage of a number of tax allowances.
If you are an employer, you have to make wage deductions and pay these to the Inland Revenue. Declaration and payment is usually done on a quarterly basis.
