Establish the entrepreneur’s tax position
A sole trader and a shareholder working for their own company have different income tax positions. Business registration alone does not settle entrepreneurship for income tax. Identify legal form, activities and sources of profit, salary and dividends first.
Support relief with actual records
Relevant work, investments and business use must support the conditions of any relief claimed. Record transfers, cessation or incorporation during the year. Changes in working hours or a move partly into employment can require a fresh assessment rather than repeating last year’s approach.
Connect the return with personal cash planning
Profit is not all available for private spending: tax, repayments, investments and working capital use cash. Review provisional assessments and fiscal-partner information alongside the return. Pre-filled information is a useful starting point, but still needs checking against the complete circumstances.
Source and background: Belastingdienst – Veranderingen inkomstenbelasting 2026.
