{"id":4066,"date":"2023-04-04T14:36:00","date_gmt":"2023-04-04T14:36:00","guid":{"rendered":"https:\/\/wwwstaging.keesdeboekhouder.nl\/studiekosten-zakelijk-of-prive\/"},"modified":"2024-10-09T14:28:47","modified_gmt":"2024-10-09T14:28:47","slug":"study-costs-business-or-private","status":"publish","type":"post","link":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/study-costs-business-or-private\/","title":{"rendered":"Study costs \u2013 business or private?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4066\" class=\"elementor elementor-4066 elementor-2656\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c59c092 e-flex e-con-boxed e-con e-parent\" data-id=\"c59c092\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fafd22b elementor-widget elementor-widget-text-editor\" data-id=\"fafd22b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Your company is running smoothly and you want to broaden your professional knowledge by following a course or study. Or maybe you want to get an education to completely change your career path. Is it possible to just enter these costs in your bookkeeping? Or do you have to take certain rules into account?<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a97bc3 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6a97bc3\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7de44f4 e-flex e-con-boxed e-con e-parent\" data-id=\"7de44f4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ece658 elementor-widget elementor-widget-text-editor\" data-id=\"0ece658\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<section class=\"text-block block columns-1\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n<div class=\"text-block__text-wrapper rich-text d-block\">\n<p><strong>Business study costs<\/strong><\/p>\n<p>The tax authorities say that all costs that you incur in the business interest of your company are deductible from your profit. So if you\u2019re a photographer and you\u2019re following a photo editing course, this is in the interest of your company. After all, the product you offer will benefit from this. And for instance as a yoga teacher you\u2019ll probably also be working constantly to keep your knowledge up to date by means of training and education.<\/p>\n<p>Study costs that you incur to keep your professional knowledge up-to-date can therefore be reported as business costs in accounting. There are few restrictions in this regard, as long as the costs are necessary for your study. For example, think of:<\/p>\n<ul>\n<li>Course or tuition fees<\/li>\n<li>Textbooks or software<\/li>\n<li>Mandatory materials<\/li>\n<li>Travel costs or accommodation costs<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52bcb06 e-flex e-con-boxed e-con e-parent\" data-id=\"52bcb06\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7254483 elementor-widget elementor-widget-image\" data-id=\"7254483\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/thought-catalog-o0Qqw21-0NI-unsplash-3-2048x1365-1-1536x1024.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-2661\" alt=\"\" srcset=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/thought-catalog-o0Qqw21-0NI-unsplash-3-2048x1365-1-1536x1024.jpg 1536w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/thought-catalog-o0Qqw21-0NI-unsplash-3-2048x1365-1-300x200.jpg 300w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/thought-catalog-o0Qqw21-0NI-unsplash-3-2048x1365-1-1024x683.jpg 1024w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/thought-catalog-o0Qqw21-0NI-unsplash-3-2048x1365-1-768x512.jpg 768w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/thought-catalog-o0Qqw21-0NI-unsplash-3-2048x1365-1.jpg 2048w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5088835 e-flex e-con-boxed e-con e-parent\" data-id=\"5088835\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a130980 elementor-widget elementor-widget-text-editor\" data-id=\"a130980\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<section class=\"text-block block columns-1\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n<div class=\"text-block__text-wrapper rich-text d-block\">\n<p>You may also deduct the VAT on these expenses in the VAT return. In addition, you can include the business study hours for the\u00a0<a href=\"https:\/\/www.keesdeboekhouder.nl\/en\/private-business-ownership-allowance-at-1225-hours-what-does-this-mean\/\" target=\"_blank\" rel=\"noopener\">hours criterion<\/a>, which you have to meet to profit from the entrepreneurial deductions. So all together studying can be a nice way to grow both your knowledge and company and to lower your profit for taxes.<\/p>\n<p><strong>Study costs for your personal development<\/strong><\/p>\n<p>But what if you\u2019re a yoga teacher taking a photography course? Then the Tax and Customs Administration does not regard the course fee as business costs. Not even if you photograph your participants after the yoga class. These are costs that you incur for your personal development. But there is a distinction made in whether this is intended for a hobby or for a future new profession.<\/p>\n<p>Costs that you incur for a hobby, will have to be paid out of your own pocket. If the study costs are for a future profession or position, then you may be able to use them in your income tax return.\u00a0<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a415b93 e-flex e-con-boxed e-con e-parent\" data-id=\"a415b93\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4a67a78 e-con-full e-flex e-con e-child\" data-id=\"4a67a78\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd00f62 elementor-widget elementor-widget-image\" data-id=\"fd00f62\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1025\" height=\"1536\" src=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/atoms-FkrRKdpAndI-unsplash-3-scaled-1-1025x1536.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-2663\" alt=\"\" srcset=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/atoms-FkrRKdpAndI-unsplash-3-scaled-1-1025x1536.jpg 1025w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/atoms-FkrRKdpAndI-unsplash-3-scaled-1-200x300.jpg 200w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/atoms-FkrRKdpAndI-unsplash-3-scaled-1-683x1024.jpg 683w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/atoms-FkrRKdpAndI-unsplash-3-scaled-1-768x1151.jpg 768w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/atoms-FkrRKdpAndI-unsplash-3-scaled-1-1366x2048.jpg 1366w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/04\/atoms-FkrRKdpAndI-unsplash-3-scaled-1.jpg 1708w\" sizes=\"(max-width: 1025px) 100vw, 1025px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cc8fd6 e-con-full e-flex e-con e-child\" data-id=\"5cc8fd6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08f9586 elementor-widget elementor-widget-text-editor\" data-id=\"08f9586\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u00a0<\/strong><\/p>\n<p><strong>STAP becomes SLIM<\/strong><\/p>\n<p>Last year, the government decided to end the STAP scheme as of 2024. Besides facing criticism, the government also had to deal with a billion-euro hole in the budget. The news of the STAP scheme ending also drew significant criticism. According to educators, the government finally succeeded in encouraging people to pursue learning through this subsidy.<\/p>\n<p>With the ending of the STAP budget, more funds are now available for another subsidy scheme, namely the SLIM scheme. SLIM stands for Stimulating Learning and Development in SMEs and aims to \u2018promote a culture of learning within a company.\u2019 Starting from 2024, there will be a provision for individual training, specifically tailored for freelancers.<\/p>\n<p>The period for applying for SLIM subsidy runs from March 1st, 09:00 AM, to March 30th, 5:00 PM. Applications can be submitted via the\u00a0<a href=\"https:\/\/www.mijnuitvoeringvanbeleidszw.nl\/runtime\/server\/session\/login.html\" target=\"_blank\" rel=\"noopener\">subsidy portal<\/a>\u00a0of the Ministry of Social Affairs and Employment (SZW). The ministry\u2019s website provides a\u00a0<a href=\"https:\/\/www.hoewerktnederland.nl\/onderwerpen\/subsidie-voor-mkb-bedrijven-met-slim\/documenten\/regelingen\/2022\/04\/25\/slim-stappenplan\" target=\"_blank\" rel=\"noopener\">step-by-step guide for submitting a SLIM application<\/a>.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bea27fa e-flex e-con-boxed e-con e-parent\" data-id=\"bea27fa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3816520 elementor-widget elementor-widget-text-editor\" data-id=\"3816520\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Grey area<br \/><\/strong>There can be different reasons for taking a course or study. Sometimes it can be difficult to determine whether this is business related or not. In the case of study costs, there is certainly a grey area. If you\u2019re not sure whether the study costs in your case are business or private, please contact the tax authorities or your accountant before you hit the books.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Your company is running smoothly and you want to broaden your professional knowledge by following a course or study. Or maybe you want to get an education to completely change your career path. Is it possible to just enter these costs in your bookkeeping? Or do you have to take certain rules into account? Business&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2658,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41],"tags":[],"class_list":["post-4066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/comments?post=4066"}],"version-history":[{"count":4,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4066\/revisions"}],"predecessor-version":[{"id":4070,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4066\/revisions\/4070"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media\/2658"}],"wp:attachment":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media?parent=4066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/categories?post=4066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/tags?post=4066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}