Term · Starting out
Result from other activities (resultaatgenieter)
Someone who earns income from work outside employment, but is not considered a business owner by the Dutch Tax Administration (Belastingdienst). You pay tax on your result, without the entrepreneur's deductions or the SME profit exemption.
This happens, for example, if you have one client, take little risk or only do occasional jobs.
You can deduct the costs you incur to earn the result.