Gereedschapbelasting

Gereedschapbelasting, or tool tax, is a term used in some European countries, notably the Netherlands, to refer to a tax levied on tools or equipment used for professional purposes. This can include a wide range of items, from hand tools for tradespeople to specialized machinery for various industries. The primary aim of this tax is to contribute to the public finances and, in some interpretations, to acknowledge the depreciation and wear-and-tear of the tools over their working life.

The specifics of gereedschapbelasting vary significantly by jurisdiction. In some cases, it might be a flat annual fee, while in others, it could be a percentage of the tool's value or a tax based on its usage. It is often a component of a broader business tax or an occupational levy. Businesses or individuals who use tools for their trade are typically responsible for paying this tax. Exemptions may exist for certain types of tools, low-value items, or specific professional categories. Understanding the local regulations is crucial for compliance, as failure to pay gereedschapbelasting can result in penalties. The concept is sometimes debated, with arguments focusing on its impact on small businesses and the fairness of taxing essential work equipment.