In an interview with BNR Nieuwsradio, Peter Kavelaars, Professor of Economics of Taxation at Erasmus School of Economics, talks about the latest tax changes for the coming year.
‘The number of changes is very small and that may actually be very pleasant for many taxpayers,' Kavelaars begins. However, Kavelaars does explain that the electric car will be taxed more heavily next year, and that there are some changes in the work-related expense scheme for entrepreneurs. Kavelaars says that the most important thing is actually what is not in it, and what does need to be done.
'One of the problems is the self-employed worker problem,' says Kavelaars. ‘The tax burden difference between self-employed and employees is quite large, which makes many self-employed people in fact some kind of employee. The new coalition agreement does not mention this at all. So we will be stuck with that for the time being, which is very unfortunate.’
Another problem is the tax on capital. The government only wants to adjust this in the next cabinet in 2025. ‘Last Friday, the Supreme Court gave a very important ruling. The Supreme Court drew a line under most of the box 3 levy we know now.’ According to Kavelaars, this will benefit a lot of taxpayers, but it also means that the legislator will have to intervene with accelerated haste, because the tax will soon no longer be effective.