If you are an entrepreneur with a VoF or eenmanszaak, you can qualify for the ondernemersaftrek. The ondernemersaftrek is a tax deduction you can use on your income tax that reduces your income. In 2022 the ondernemersaftrek was €6.310.

In order to qualify for the ondernemingsaftrek, you have to adhere to the urencriterium. Basically this means that you are required to show that you spend most of your working hours on your company and do not have significant other income from employment.