Are you an entrepreneur (freelancer or DGA) and planning to have a baby or already pregnant?
Then you might have a lot of questions.
Because we, as bookkeepers, often get these questions, we’ve listed the most important answers for you below.
Ongoing business and tax returns
If you’re pregnant, you remain registered as an entrepreneur.
That means you’re still required to file your (VAT) returns — even if you have no income.
Since some of your expenses continue (for example, subscriptions like your phone), it’s even possible that you’ll get a VAT refund.
Do you suspect your mind will be elsewhere for a while, or are you afraid of forgetting a return?
No worries — with a Plus subscription, we always handle your returns, even if we don’t hear from you.
Do you have a Basic subscription? Then you can make arrangements with your Bookies in advance about what needs to happen and when.
Hours criterion
The Dutch Tax Authority is very clear about this:
Did you interrupt your work as an entrepreneur due to pregnancy?
Then the non-working hours during a total of 16 weeks still count as worked hours.
Leave and benefits
As an entrepreneur, you are also entitled to maternity benefits. There are two schemes:
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Self-employed and Pregnant (ZEZ) — This is based on your worked hours in the previous year (not the current one).
Make sure you’ve filed your tax return for the previous year, as you’ll need those figures for the application. -
DGA (director-major shareholder) — This scheme has been active since August 2, 2022, and must still be applied for by phone. [Read more.]
Both are financial compensations you receive from the government during your maternity leave.
You apply for this through the UWV (Employee Insurance Agency).
Have you filed an Income Tax Return as a self-employed person?
Which self-employed income did you include in that tax return?
Here you list the business profit before deductions.
You can find this in the final tax return we sent you, under 3.1 Business Profit.
Since August 2, 2022, both parents are entitled to 9 weeks of paid parental leave during their child’s first year of life.
In addition, you can also apply for additional birth leave.