📘 Quulio's concise guide: The most important changes for independent entrepreneurs in 2025

As an entrepreneur, it's good to know how the changes at the turn of the year will affect taxation, pension insurance and expense reimbursements. Here's a clear overview for 2025.

💡 Value Added Tax (VAT) Changes 2025

• The reduced VAT rate of 10% will increase to 14% , which will affect, among other things, sports and cultural services.

• Exception: newspapers and public broadcasting remain at 10%.

• The VAT liability limit will increase to EUR 20,000 .

• The lower limit relief will be completely abolished . It can still be applied for in 2024.

🔍 What does this mean? If your company's turnover is below 20,000 euros, you are not liable for VAT. But you can no longer take advantage of the lower limit relief as before.

🧾 Tax card reform

• The new tax cards will come into effect immediately on January 1, 2025 (previously in February).

• The income limit is calculated for the entire year – not per month.

🔍 Benefits: You can plan and track your taxes more easily from a year-round perspective.

🧳 Travel expense reimbursement without your own company

• Those working through invoicing services can receive tax-free travel reimbursements if:

• The compensation for work is agreed as a salary.

• The travel invoice has been made in accordance with the requirements of the Tax Administration.

• The trips meet the conditions confirmed annually.

🔍 New: The assignment agreement no longer needs to be submitted to the billing service.

💡 As a Quulio entrepreneur, you have your own business - you can always pay and deduct expenses in taxes independently, without intermediaries.

🧑⚕️ Health insurance premiums 2025

• The employer's health insurance contribution will increase to 1.87% of wages (2024: 1.16%).

• Not levied on the wages of those under 16 or over 68 years of age.

🔍 As a Quulio entrepreneur, you only pay this if you have employees.

📈 YEL insurance 2025

• Minimum income : €9,208.43 / year (€767 / month)

• Maximum income : €209,125 / year

• Salary coefficient : 1.673 → affects income adjustments

• Payment percentages :

• 18–52 years: 24.10%

• 53–62 years: 25.60%

• 63–69 years: 24.10%

🔍 Through Quulio, you can manage your YEL payments yourself and choose an insurance company - without automated intermediaries.

🌍 New EU Small Business Scheme

• Enables VAT-free operations also in other EU countries if turnover is low.

• Add flexibility to cross-border entrepreneurship.

✅ Attention Quulio

📌 This information will help you make smart decisions regarding taxation and business management in 2025. At Quulio, we ensure that you receive timely updates and automatic notifications of all important changes - without an accountant or cumbersome invoicing services.