Startverklaring
Declaration of Commencement
A start declaration is a written declaration whereby a starting entrepreneur indicates that he or she is commencing the operation of an enterprise for tax purposes.
The commencement declaration is used to qualify for certain tax reliefs, such as the starter deduction in income tax. The Tax and Customs Administration may request this declaration upon an application for a VAT number or in connection with the first tax return.
In practice, the commencement declaration serves as evidence that an enterprise is genuinely being started, rather than merely a side activity. Without this declaration, the entrepreneur is unable to claim the increased self-employed person's deduction or other starter arrangements.
The declaration includes, among other matters, particulars of the nature of the activities, the anticipated turnover and the date on which the enterprise commences.
“The accountant asked the client to complete a starter declaration so that the starter deduction could be applied in the income tax return.”
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