The date produced by new Date()
makes an allowance for the host timezone offset, the toISOString method is UTC so unless the host is set to UTC, there will be a difference equal to the host timezone offset. In the OP that's +01:00.
If you want the start of the year UTC, then you have to first generate a time value as UTC, then use that for the date:
// Get the current UTC year
let year = new Date().getUTCFullYear();
// Create a Date avoiding the local offset
let d = new Date(Date.UTC(year, 0, 1));
// Get a UTC timestamp
console.log(d.toISOString());
If, on the otherhand, you want an ISO 8601 timestamp with the local offset rather than UTC, something like 2020-01-01T00:00:00.000+02:00, you'll have to do that yourself or use a library (per this, thanks to Matt JP), see How to format a JavaScript date.