Deductions

As an entrepreneur you can deduct business costs from your profit, and on top of that there are fixed entrepreneur allowances. Together they easily save thousands of euros in tax. These articles explain per deduction when you qualify, what it saves you and which records you need to keep.

40 articles on this topic

Renovating rented business premises: deduct or depreciate?

A new floor, a kitchenette or a partition wall in rented premises is called a tenant's investment. You depreciate it over the rental period. How that works, what happens to the VAT and what to arrange when you leave.

6 min read

Using a rental or shared car for business: costs, VAT and private-use addition

No car of your own, but an occasional client outside the city? A rental or shared car is then often cheaper. What you can deduct, how VAT works and when a private-use addition still applies.

5 min read

Combining a business trip with a holiday: what can you still deduct?

Staying a few extra days after a client visit or trade fair is perfectly normal. For tax purposes you then have to split the trip. Which costs remain business, which become private and how to substantiate it.

5 min read

Driving your partner's car for business: what can you deduct?

If you drive business kilometres in a car that is not yours, you deduct € 0.25 per kilometre. Why you then cannot deduct fuel and maintenance separately, and what to record.

5 min read

Deducting pre-start costs for your business

Costs you incurred before your business existed are deductible, sometimes up to five years back. Which costs count, how to enter them in your first return and what to do with pre-start investments.

6 min read

Writing off the cost of an investment that failed

A project that falls through, software you never use, a deposit you lose: those costs remain deductible. When to write off at once, when to revalue and what you must be able to show.

6 min read

Deducting coaching, supervision and peer review as a freelancer

A business coach, supervision required by your professional register or a peer review group: professional guidance is deductible and the VAT is reclaimable. Where the line with private runs and what to record.

6 min read

Representation costs: the threshold or the 80 per cent option?

Food, drink, receptions and conferences are only partly deductible. Each year you choose: leave the first € 5,700 out, or deduct 80 per cent of the total. With a worked example that shows the cheaper choice.

7 min read

Desk, chair and monitor at home: deductible or not?

The workspace at home is almost never deductible, the things in it often are. The difference between the room and the furnishings, the 450 euro threshold and how to correct private use properly.

6 min read

Trade fair or conference: stand hire fully deductible, your ticket is not

If you exhibit at a fair, stand hire and materials are ordinary advertising costs. Attending a conference falls under the 80 per cent rule, travel and hotel included.

6 min read

Deducting legal costs: lawyers, debt collection and proceedings

Costs for a business dispute are deductible, VAT included. A private matter is not, and neither is a fine you incur yourself. How to draw the line.

6 min read

Business trip abroad: which costs you deduct and what to do with the VAT

Flights and hotels are deductible, meals only at 80 per cent and foreign VAT does not come out of your Dutch return. How to get it right.

6 min read

Tools: deduct at once or capitalise? The € 450 threshold

Under € 450 you deduct tools at once; above that you depreciate over five years. Plus the investment deduction if you buy more in one year.

5 min read

Deducting coworking and flex desks: reclaim the VAT, skip the home office rules

A flex desk or fixed desk is fully deductible and you reclaim the VAT. The exact opposite of a home office, where usually nothing is allowed.

5 min read

Deducting software and AI subscriptions: costs, VAT and reverse charge

Your monthly tools are fully deductible, but VAT is the tricky part. With suppliers from Ireland and the US you declare the VAT yourself in box 4a or 4b.

6 min read

Deducting trade literature, memberships and subscriptions

Trade books, journals, membership fees and software subscriptions are deductible; the gym and your streaming service are not. An overview per cost item, with the VAT rate that goes with it.

5 min read

Deducting public transport and train travel: costs, VAT and proof

With public transport you deduct the actual costs and reclaim 9 percent VAT. What proof to keep, when a business travel card is useful and how to split a subscription you also use privately.

6 min read

Charging point and charging costs: what can you deduct?

Whether you can deduct a home charging point and your charging power depends on one choice: is your electric car a business asset or do you drive it privately? How to measure charging costs and how VAT works.

6 min read

Having a website built: deduct the costs at once or depreciate?

A website costing more than € 450 is a business asset you depreciate, while hosting and upkeep are deducted at once. How to handle the build, the running costs and the VAT, with a worked example.

6 min read

Sponsorship and advertising costs: what is deductible and what is a gift

Sponsoring the local club's shirts is a business expense, a donation to the same board is not. The difference is the return you get. How to substantiate sponsorship, advertising and vehicle branding.

6 min read

Traffic fines and vehicle costs: what is and is not deductible

A fine is never deductible, not even on your way to a client. A parking tax reassessment is. The full overview of your vehicle costs, VAT included.

5 min read

Donating as a freelancer: sponsorship, the gift deduction and the difference

Sponsorship with consideration is an ordinary business cost. A true donation is deducted privately through the gift deduction, above a 1% income threshold.

5 min read

Renting business premises as a freelancer: costs, VAT and the lease

Rent for an office, practice or workshop is fully deductible. VAT and tenancy law are more particular: these are the points to check before signing.

6 min read

Business gifts and tax: the 80% rule and the € 227 VAT limit

A thank-you for a good client is deductible, but with limits: 80% for income tax, and VAT has a € 227 per relation per year ceiling.

6 min read

EIA and MIA: extra deduction for sustainable investments

Investing in solar panels, a heat pump or an electric van can earn up to 45% extra deduction, provided you report to RVO within three months.

7 min read

WBSO for freelancers: extra deduction for innovation

Developing something technically new for at least 500 hours? Then WBSO delivers a fixed deduction of € 15,979, nearly € 24,000 for starters.

7 min read

Is workwear tax-deductible? The rules are strict

A suit for client meetings isn't workwear, an overall with a logo is. We explain where the line lies and what you can deduct.

7 min read

Workspace at home: when is it deductible?

Working from home? Then you want to know whether you can deduct your workspace costs. The rules are strict. We explain them.

7 min read

Company bicycle as a freelancer: deduction, VAT and 7% addition

An (electric) bicycle on the business is fiscally attractive: you deduct the costs, reclaim VAT and pay only a 7 percent addition. This is how the scheme works.

7 min read

Your partner works in your business: deduction, salary or partnership?

Does your partner handle planning or admin, or simply work alongside you? Then there is a tax angle. The three routes explained, with their pros and cons.

7 min read

Deductions freelancers often forget: the checklist

Bank fees, courses, the kilometres to a networking event, software subscriptions: many freelancers leave deductions on the table every year. Run through this list before finalising your return.

7 min read

Taking your client out to dinner: is it tax-deductible?

You take a client out to dinner. Can you deduct it? The answer is yes, but with limits. Here's how it works in 2026.

7 min read

Which costs are deductible as a self-employed person?

As an entrepreneur you incur costs that lower your profit. But not everything is fully deductible. An overview of what's fully, partly and not allowed.

7 min read

Self-employed deduction and the hours criterion: how does it work in 2026?

The self-employed deduction lowers your taxable profit, but falls every year. We explain how much it is in 2026 and which conditions apply.

7 min read

Business car: buy, lease or drive privately?

A car for work raises tax questions. What's more advantageous: keeping the car for business or privately? We explain the main lines.

7 min read

Investment deduction (KIA): extra deduction for investments

Investing in business assets like a laptop or van? Then you can deduct extra via the KIA. We explain how it works in 2026.

7 min read

Arbitrary depreciation for starters explained

As a starting entrepreneur you may sometimes freely choose when to depreciate. That can be a tax advantage. We explain how.

7 min read

Phone, laptop and internet: how much is deductible as business?

You use your phone and laptop for work and personal use. Which part can you deduct? We explain the rules.

7 min read

Deducting study and training costs as a self-employed person

Investing in a course or training for your work? Then those costs are often deductible. We explain when they are and aren't.

7 min read

Travel costs and the mileage allowance in 2026

Making business trips with your own car, bike or public transport? Then you can deduct travel costs. We explain how in 2026.

7 min read

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