Spring inspiration: holiday allowance, offering trips, and more!

Hi entrepreneur,?

It is here - spring is finally in full swing and we notice it all around us! With the sun shining and flowers blooming, it is time to embrace this fresh energy and look forward to what is to come.

This month, our newsletter revolves around some topics that we all deal with. For example, think of paying holiday allowance to your staff-what exactly is that about? And let's talk about selling trips, holidays or timeshares; how do you offer your customers the best experiences? But maybe you want to get your site ready for spring. Do you know what rules to keep to when you want to fell a tree? And who knows, maybe it is time to invest in a company bicycle for that healthy and green lifestyle!?

Holiday allowance ???

With spring arriving, the period for paying holiday allowance to your staff is also approaching. But what exactly does this mean for you as their employer? Your employees are entitled to holiday allowance, which is often seen as a bonus on top of the standard wage. But what exactly are the rules around holiday allowance??

To start, you should know that paying holiday allowance is mandatory in the Netherlands. You must pay holiday allowance to your employees every year. However, different arrangements may apply in some cases, for instance if they are laid down in a collective labour agreement (cao).?

If your employees are not covered by a cao you can make your own arrangements with your employees. But you have to make sure you pay out at least the statutory percentage, which is 8% of the employee’s gross wage of the previous year. The gross wage includes overtime, performance premiums, any commissions, supplements for working unsocial hours, and payment in lieu of holiday days.??

If your employee is ill or on sick leave long-term, they continue to build up their holiday allowance as if they were working. It is important to pay them the allowance just as an employee that are not ill.?

Most employers pay the allowance in a lump sum in May or June. If you want to pay an employee’s holiday allowance at a different moment, you need their written consent.?

Offering trips, holidays, and timeshares ???

Are you an entrepreneur in the travel industry? Do you offer trips, holidays or timeshares, such as package trips, airline tickets, or even memberships for holiday clubs? You must be transparent and clear about the products and services you offer. As well as the prices you set in the process. Clear communication is key to satisfied customers and a successful enterprise.?

When offering trips and holidays, your customers need to know exactly what they are getting. Even with special deals, customers should be able to book for the advertised amount without any surprises.?

Specific rules apply to package trips. Package trips consist of at least two travel services and last 24 hours or longer. You must draw up a travel agreement stating what is included in the trip, and what happens in case of changes or cancellation.?

For linked travel arrangements (LTA), in which travel services are bought separate from the place of stay, you must explicitly inform your customers that it concerns a LTA. If you do not inform your customers of this, many of the rules for package trips will apply instead.??

Do you offer long-term holiday contracts, such as timeshares? It is important to clearly inform your customers in advance about their rights and the services included.?

Customers are entitled to a legal reflection period of 14 days. They must sign the European standard information form and the standard withdrawal form. So always be transparent and follow the rules to ensure a positive experience for your customers.?

Planning on felling or pruning a tree? ???

For many business owners, springtime is the best time to get the business grounds ready for summer. Or perhaps an outside lunch. Or a round of drinks. Perhaps this includes plans to fell, move or prune one or more trees. In that case, it is important to know that there are rules you need to follow.

First of all, it is important to determine if the tree, or trees, is located inside or outside the built-up area. Since the introduction of the Environment and Planning Act, the rules have changed and you may need an environment and planning permit before you should lube up your chainsaw.?

Within built-up areas there are many factors which decide if you need to apply for an Environment and Planning Permit. For instance, the width of the stem, the number of trees you want to cut down, whether the tree has monument status, or (when pruning) how much you intend to prune. These factors differ per municipality and are laid down in the environment plan, the tree-felling ordinance, or the General Municipal By-law.?

If the tree is outside the built-up area and falls outside the built-up area, an Environment and Planning Permit is usually not required, but you may have to file a felling notification and reforest the area to compensate the loss.?

Keep in mind that tree felling affects nature. It is important to investigate potential damage to local ecosystems and wildlife ahead of time. Apply for an environment and planning permit for activities that may cause damage to plants and animals.?

It is important to check the rules of your municipality before you start. You can use the permit check at the Omgevingsloket. The permit check tells you if you need a permit, and allows you to apply for a permit straight away if deemed necessary.?

Submitting tax returns?

Since March you can submit your tax returns for the past year in the Netherlands. This is mandatory for entrepreneurs in the Netherlands. Upon registering in the KVK Business Register, the Netherlands Tax Administration determines which taxes you must declare. These include income tax, turnover tax (VAT), payroll tax and more.?

You can easily submit your tax returns digitally using the Netherlands Tax Administration website with your personal login details. You can also use commercial third-party software applications which support Standard Business Reporting (SBR). You can also delegate this task to an intermediary, such as a payroll manager, accountant, or tax consultant.??

Remember that submitting your taxes in time is essential if you want to avoid penalties. If circumstances prevent you from meeting the deadline, request an extension of your due date.??

Do you live abroad but are you liable to pay income tax in the Netherlands? You may still be entitled to the same deductibles, tax credits, and the tax-free allowance as Dutch residents. Make sure you do not miss any deadlines and take advantage of the available schemes!?

Buy or lease a company bicycle ???

Thinking of buying a bicycle, electric bicycle or speed pedelec? Or do you want to encourage your employees to purchase one? You can benefit from tax benefits and save money with a company bicycle. Whether you are self-employed or run a business with staff, there are several tax schemes that you can use for a bike plan that suits your situation.?

For sole proprietors, the company bike scheme offers an interesting option, especially if you use the bike for at least 10% of your mileage. For income tax purposes, the additional tax liability is 7% of the suggested retail price of the bicycle. You add this 7% additional tax liability to your profit.?

For businesses looking to set up a bike plan for their employees, there are even more options. With schemes like using part of the gross salary, allowance per kilometre, and interest-free loan, you can offer your employees attractive options for buying or leasing a bike.?

?Whether you hit the road as a sole proprietor or want to set up a cycling plan for your team, the benefits are clear: tax breaks, money saving, and green mobility options for you and your employees. With a wide range of schemes and options available, it is time to get moving and take advantage of these bike-friendly benefits.?

Congratulations: Digitaal Ondernemersplein?

Congratulations to our Dutch partner for hitting the 10 year milestone. Here is a recap of the celebrations.?

Do you have any topics you would like to see covered in our next newsletter? Great! We are open to suggestions. Send us a message with the topic that interests you, and who knows, you might see it featured in our next edition.?

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See you soon!?

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