Taxes
VAT, income tax, additional tax liability, corporate tax: as a freelancer or director-shareholder you deal with several taxes at once. Here you'll find the 2026 rates per topic, the deadlines and the rules that most often go wrong.
29 articles on this topic
A bad debt: how to reclaim the VAT
Is an invoice going unpaid? Then you don't have to bear the VAT you already paid. We explain when and how you get it back.
3 min read
The healthcare act contribution: the bill that surprises freelancers
Besides your health insurance premium and income tax, as an entrepreneur you pay an income-related contribution on your profit. We explain how.
3 min read
The margin scheme: VAT on your profit margin instead of your turnover
Do you buy second-hand goods from private individuals? The margin scheme means you only pay VAT on your profit. We explain how it works.
3 min read
Private use of a company car: how the VAT correction works
Do you also use your company car privately? Then you correct the VAT at year-end. We explain how to calculate it.
3 min read
Making a loss as a freelancer: how to offset it and get money back
A loss-making year hurts, but there is fiscal consolation: you may offset the loss against other years and recover tax you paid earlier. This is how it works.
4 min read
Unable to pay your tax bill: these are your options
Received an assessment you cannot pay right now? Do not sit on it: with a deferral or payment plan you avoid penalties and mounting costs.
4 min read
Box 3 for freelancers: how your savings and investments are taxed in 2026
Your buffer, savings and investments fall into box 3 as a freelancer. How that levy works, what the tax-free allowance is and why the 1 January reference date matters so much.
5 min read
Having your tax return done as a freelancer: costs and what you get
What does it cost to have your income tax return done, when is it worth it and how does it differ from an ongoing bookkeeper?
4 min read
Filing income tax as a freelancer: step by step
The return for entrepreneurs is more extensive than an employee's pre-filled one. From profit and loss statement to entrepreneur deductions: this step-by-step guide takes you through it.
6 min read
Benefits as a freelancer: how your profit affects your healthcare and housing benefit
Having a good year and then repaying benefits: it happens to many freelancers. We explain how your assessment income is calculated, why estimating matters so much and how to avoid clawbacks.
5 min read
Income averaging has been abolished, but you can sometimes still claim money back
The averaging scheme disappeared as of 2023, with 2022 through 2024 as the final period. If your income fluctuated strongly in those years, you can still file a request now. Here is how it works.
4 min readIncome tax for freelancers: how your profit is taxed in box 1
From profit to taxable income to assessment: we walk through the entire calculation. With the 2026 brackets, the entrepreneur deductions, the SME profit exemption and the tax credits.
7 min read
VAT on a hotel stay: how does it work?
As an entrepreneur you sometimes incur hotel costs for work. When can you reclaim the VAT and how do you record the costs? We explain.
3 min read
Is there VAT on bank charges?
Bank charges are part of your business, but how do you record them? Banking services are VAT-exempt. We explain what's deductible.
2 min read
Customary DGA salary in 2026: how much must you pay yourself?
Have a BV and are you a director-major shareholder? Then you must pay yourself a customary salary. In 2026 the minimum is 58,000 euros.
4 min read
VAT with clients abroad: how does it work?
Working for clients abroad? Then different VAT rules apply. Inside or outside the EU makes a difference. We explain.
4 min read
Reverse-charging VAT: when do you use it?
Sometimes you don't charge VAT but reverse-charge it to your client. When does this apply and how do you draw up the invoice? We explain.
4 min read
VAT exemption vs. 0% rate: what's the difference?
Exempt or 0% rate: it sounds the same, but fiscally there's a big difference. We explain what it means for you.
3 min read
Filing a supplementary VAT return: correcting an error
Discovered an error in an earlier VAT return? With a supplementary return you correct it. We explain when and how.
3 min read
Calculating private-use car addition in 2026
Do you also drive a company car privately? Then you pay an addition (bijtelling). We explain how to calculate it in 2026.
4 min read
Electric car: tax benefits in 2026
An electric car is still tax-attractive, but the benefit is shrinking. We set out the rules for 2026.
3 min read
Corporate tax in 2026: rates and brackets
Have a BV? Then you pay corporate tax on the profit. We explain the rates and brackets for 2026.
3 min read
Paying dividend from your BV: how and what does it cost?
As a DGA you can pay out BV profit as dividend. How does that work and how much tax do you pay? We explain for 2026.
4 min read
Box 2 and substantial interest: what it means for the DGA
Do you have 5% or more shares in a BV? Then you fall in box 2. We explain how this box works for the DGA in 2026.
3 min read
The current account with your own BV
Borrowing money from your own BV or vice versa? Then a current account arises. We explain what to watch for.
3 min read
Reclaiming VAT on costs before your start
Made costs before you officially started? Often you can still reclaim that VAT. We explain how.
2 min read
Which VAT rate applies to your service?
21%, 9% or exempt: which VAT rate applies to you? It depends on what you supply. We explain the rates.
3 min read
Quarterly vs. monthly VAT returns
Most freelancers file VAT returns quarterly, but sometimes monthly is better. We explain the difference.
2 min read
What if you miss a VAT return or are late?
Forgetting or filing a VAT return late can result in a penalty. We explain what happens and what to do.
2 min readRather not figure this out yourself?
We handle your bookkeeping, VAT returns and income tax for a fixed monthly fee. Book a no-obligation introduction.
