{"id":1368,"date":"2026-06-25T17:44:49","date_gmt":"2026-06-25T17:44:49","guid":{"rendered":"https:\/\/magyarkonyvelohaz.nl\/?post_type=tudastar&p=1368"},"modified":"2026-07-14T17:48:00","modified_gmt":"2026-07-14T17:48:00","slug":"why-is-the-1225-hour-requirement-important-for-sole-proprietors","status":"publish","type":"tudastar","link":"https:\/\/magyarkonyvelohaz.nl\/en\/tudastar\/why-is-the-1225-hour-requirement-important-for-sole-proprietors\/","title":{"rendered":"Why Is the 1225-Hour Requirement Important for Sole Proprietors?"},"content":{"rendered":"\n

When someone becomes our client, we always explain that meeting the 1225-hour requirement<\/strong> each year is very important for their business, as it can have significant financial consequences.<\/p>\n\n\n\n

We also explain that these hours should be recorded throughout the year<\/strong>, because the Dutch Tax Administration (Belastingdienst) may request your time records for previous years during a tax audit.<\/p>\n\n\n\n

We are sharing this reminder because we are already halfway through 2026<\/strong>. If you have not yet started keeping track of your hours this year, the summer holiday may be a good opportunity to catch up.<\/p>\n\n\n\n

Why is the 1225-hour requirement important?<\/h2>\n\n\n\n

A sole proprietor must spend at least 1225 hours<\/strong> per year working on their business to qualify for certain tax benefits, such as:<\/p>\n\n\n\n

    \n
  • the self-employed deduction (zelfstandigenaftrek<\/strong>);<\/li>\n\n\n\n
  • the starter’s deduction (startersaftrek<\/strong>);<\/li>\n\n\n\n
  • other tax benefits for entrepreneurs.<\/li>\n<\/ul>\n\n\n\n

    These deductions reduce the amount of personal income tax you have to pay.<\/p>\n\n\n\n

    The purpose of the hours criterion is to ensure that these tax benefits are only available to entrepreneurs who genuinely spend a significant amount of time running their business.<\/p>\n\n\n\n

    How should you keep track of your hours?<\/h2>\n\n\n\n

    The Dutch Tax Administration does not prescribe a specific method, but your time records must be detailed and reliable<\/strong>.<\/p>\n\n\n\n

    It is advisable to record each day:<\/p>\n\n\n\n

      \n
    • the date;<\/li>\n\n\n\n
    • the activity performed;<\/li>\n\n\n\n
    • the number of hours spent.<\/li>\n<\/ul>\n\n\n\n

      Example<\/h3>\n\n\n\n

      Date:<\/strong> 10 January 2026<\/p>\n\n\n\n

        \n
      • Client visit: 4 hours<\/li>\n\n\n\n
      • Administration: 1 hour<\/li>\n\n\n\n
      • Preparing a quotation: 2 hours<\/li>\n<\/ul>\n\n\n\n

        Total:<\/strong> 7 hours<\/p>\n\n\n\n

        More than just billable hours count<\/h2>\n\n\n\n

        The following activities also count towards the 1225 hours:<\/p>\n\n\n\n

          \n
        • administration;<\/li>\n\n\n\n
        • preparing quotations;<\/li>\n\n\n\n
        • acquiring new clients;<\/li>\n\n\n\n
        • maintaining your website;<\/li>\n\n\n\n
        • studying professional materials;<\/li>\n\n\n\n
        • attending courses;<\/li>\n\n\n\n
        • business travel time.<\/li>\n<\/ul>\n\n\n\n

          It is also advisable to keep supporting documents, such as:<\/p>\n\n\n\n

            \n
          • calendar entries;<\/li>\n\n\n\n
          • emails;<\/li>\n\n\n\n
          • quotations;<\/li>\n\n\n\n
          • invoices;<\/li>\n\n\n\n
          • other business documents.<\/li>\n<\/ul>\n\n\n\n

            These documents can help support your time records during a tax audit.<\/p>\n\n\n\n

            Summary<\/h2>\n\n\n\n

            To qualify for entrepreneur tax deductions, a sole proprietor generally needs to spend at least 1225 hours<\/strong> per year on their business.<\/p>\n\n\n\n

            Accurate time registration is therefore essential. Activities and hours should be recorded daily and, where possible, supported by calendar entries, emails, quotations and other business documents.<\/p>\n","protected":false},"excerpt":{"rendered":"

            When someone becomes our client, we always explain that meeting the 1225-hour requirement each year is very important for their<\/p>\n","protected":false},"author":2,"featured_media":1367,"parent":0,"menu_order":0,"template":"","meta":{"_eb_attr":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"knowledge-category":[14],"class_list":["post-1368","tudastar","type-tudastar","status-publish","has-post-thumbnail","hentry","knowledge-category-adozas"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/tudastar\/1368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/tudastar"}],"about":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/types\/tudastar"}],"author":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/media\/1367"}],"wp:attachment":[{"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/media?parent=1368"}],"wp:term":[{"taxonomy":"knowledge-category","embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/en\/wp-json\/wp\/v2\/knowledge-category?post=1368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}