New rules for entrepreneurs in 2024
A new year. Time for making good intentions or not. New laws and regulations have also come into force. For you as an entrepreneur, it is important to know where you stand. Naturally, you do not want any surprises. That is why we have prepared the overview below. The changes will be briefly explained in this article, so that you know at a glance what it is all about. That way, you will start 2024 up-to-date.
Increase in untaxed travel allowance
From 1 January 2024, the untaxed allowance has been increased to €0.23 per kilometre. This does not matter which means of transport is used. In some cases, an employer may also reimburse the actual costs of a taxi, boat or aircraft untaxed. A detailed explanation of the updated scheme can be found here.
30% ruling tightened
This scheme allows you to pay a foreign employee 30% of the salary tax-free. Intended to make it attractive for people with specific expertise to come and work here. From 1 January 2024, the exemption will be linked to a maximum wage amount of €233,000. More information on the scheme can be found here.
Change minimum wage
From 1 January, hourly workers must be paid at least the minimum wage. The amount differs according to age: a fixed wage per hour for employees aged 21 and over. For younger workers, fixed minimum wages per hour apply. A table of those wages can be found here.
Simplification of offering tax-free public transport card
From 1 January 2024, it is no longer relevant in what form a public transport card is offered by the employer to the employee. Tax will no longer be levied insofar as the employee also uses the card for business travel. This will make it easier to offer employees a tax-free public transport card. You can read about the details of this change here.
Mandatory presence of safety coordinator
According to the Construction Works Living Environment Decree, a Safety Coordinator Direct Environment must be present on site in case of construction and demolition works from 1 January 2024. This is especially important for main contractors and clients in the construction industry, as the coordinator must be engaged by them. More information on the role of the coordinator can be found here.
Food and catering
Increase in tax on alcohol (free) beverages
Both alcoholic and non-alcoholic beverages are subject to tax increases. Excise duty on drinks such as beer and wine increased by 8.4% as of 1 January 2024. You can read what this means for the price of a crate of beer or bottle of wine here.
At the same time, the consumption tax on non-alcoholic beverages increased. You should think of soft drinks, but also alcohol-free beer, for example. Per 100 litres, the tax is now €26.13, where it was €17.30 last year. For a list of the drinks to which this applies, please go here.
One-stop online application
After a considerable lead time, the Environment Act entered into force on 1 January 2024. We previously wrote about these plans. This act bundles several public law regulations. These include rules in the relationship between government and businesses regarding the space in which people live, work and relax.
Whereas these laws used to exist separately from each other, the Environment Act now provides a single finding place. With the introduction of the Environment Act, the digital Environment Counter also opened. This desk replaces the Omgevingsloket Online (OLO), the Activities Decree Internet Module (AIM), Meldpunt Bodemkwaliteit and Ruimtelijkeplannen.nl. If you want to apply for a permit for the construction of business premises, for example, you can go to this desk.
Do you have any questions? Our lawyers will be happy to advise you! You can contact one of our lawyers by mail, telephone or fill in the contact form for a free initial consultation. We will be happy to think along with you.