Glossary

The hours criterion (urencriterium) is the minimum threshold of 1,225 hours per year that you as a self-employed person in the Netherlands must spend on your business to qualify for the self-employment tax deduction (zelfstandigenaftrek). Are you pregnant and going on maternity leave? The weeks of your maternity leave count as worked hours. The Dutch Tax Authority calculates those weeks based on the hours you would normally have worked. You do not lose your right to the tax deduction because of your leave.