Changes to the KOR Scheme from 1 January 2025

From 1 January 2025, the rules of the small business scheme (KOR) will change. It will also be possible to apply for the KOR in other EU countries: EU-KOR.

In the coming weeks, about 300,000 entrepreneurs participating in the KOR will receive notifications about the changes and the introduction of the EU-KOR.

Key changes for the KOR:

• The mandatory 3-year participation period will be abolished. Currently, KOR participants with annual revenue up to EUR 20,000 must remain registered for three years. This obligation ends on 1 January 2025. Entrepreneurs will be able to deregister at any time.
• Re-registration for the KOR will be faster. Previously, a three-year waiting period was required. From 1 January 2025, the exclusion period will apply only until the end of the calendar year of exit plus the following calendar year.
• Registration and cancellation through Mijn Belastingdienst Zakelijk. From 1 October 2024, KOR registration and cancellation become simpler and faster.
• KOR participation ends for foreign entrepreneurs. Non-residents registered as KOR participants will no longer be able to participate from 1 January 2025.