If your partner helps in your business unpaid, you can deduct 1.25-4% of profit based on their hours.

Action Steps

1. 1Minimum 525 hours/year = 1.25% of profit deductible
2. 21050 hours = 2%, 1400 hours = 3%, 1750+ hours = 4%
3. 3Alternative: pay spouse salary (different tax treatment)
4. 4Keep time records for spouse's business work
5. 5Work includes: admin, marketing, actual service delivery
6. 6Cannot use both meewerkaftrek AND spouse salary deduction

Requirements

• •Spouse must work genuinely in business
• •Minimum 525 hours per year
• •Work must be unpaid (or use salary deduction instead)

Questions for Bas