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.
88 articles on this topic
Questions letter from the tax authorities: how to answer it
A letter with questions about your return is neither a penalty nor a tax audit. It is an obligation though: not answering, or answering only partly, can reverse the burden of proof. How to read the letter, ask for more time and answer strongly.
6 min read
Corporate income tax return: deadlines, extensions and what goes with it
Your BV files a corporate income tax return every year. When it is due, how extensions work, why a timely provisional assessment saves tax interest and how the return relates to your annual accounts.
6 min read
Private costs through your BV: when it becomes a hidden profit distribution
If you have your BV pay for something that is really private, the tax authorities see it as a hidden dividend. That costs corporate income tax, box 2 tax and dividend tax. Typical pitfalls and how to resolve it properly.
6 min read
Substantial interest: when do you pay box 2 tax without receiving money?
You pay box 2 tax not only on dividends or a sale. On emigration, death, a gift or dilution below 5 per cent a deemed disposal follows. Which moments those are, how the tax works and when you get deferral.
7 min read
Tax Plan 2027: what changes for freelancers and director-shareholders?
The self-employed deduction drops to € 900, the starter's deduction all but disappears and for director-shareholders a lower top rate in box 2 is proposed, together with a much lower limit on borrowing from your BV. What is fixed and what is still a proposal.
7 min read
Prinsjesdag: what happens on Budget Day and what it means for entrepreneurs
Every year on the third Tuesday of September the cabinet presents its plans for the following year. Which documents matter, how a plan becomes law and when you as an entrepreneur actually need to act.
6 min read
Receiving tips and donations: tax and VAT
A tip or a voluntary donation is usually not VAT-taxable turnover, but it is profit for income tax. Where the line runs with a service charge or a donation with something in return, and how to record it.
6 min read
VAT when reselling someone else's services
If you buy in a service and invoice it in your own name, for VAT you supply that service yourself. When that applies, which rate to use and when it is a disbursement after all.
6 min read
VAT when giving things away, promotions and giveaways
Giving something away free is often a supply to yourself for VAT, on which you remit tax. When that applies, which thresholds exist for business gifts and promotional items, and how buy-one-get-one works.
6 min read
Letting via Airbnb: tax, VAT and local rules
If you temporarily let your own home or a room, 70 per cent of the rent is taxed in box 1. On top of that come 9 per cent VAT, tourist tax and your municipality's rules. Here is how it works per situation.
7 min read
Divorcing with your own business: what to watch out for
In a divorce your business is not only your work but also an asset to be divided. How its value is determined, what tax partnership means in the year of the split and how to avoid having to settle up.
7 min read
No unemployment benefit as a freelancer: what do you have?
As a freelancer you pay no unemployment contributions, so you build up no entitlement. When an old claim can revive, which schemes do exist and what you can do now to cover the gap.
6 min read
Starting a business on a disability benefit: how it works
Starting a business alongside a Dutch disability benefit is allowed, and for tax there is an extra deduction of up to € 12,000 with an 800-hour criterion. How the benefits agency offsets your profit and what to record.
7 min read
Running a business past state pension age: what changes for tax?
Continuing as a freelancer past state pension age works fine, and your rate in the first bracket even drops. But your self-employed deduction is halved and the hours criterion still applies. Here is exactly what changes.
6 min read
An inheritance or gift and your business: private or business?
Money you inherit or receive is almost never turnover, even if you put it into your business. When it is a private deposit, when it does become profit and how to record inherited assets or an inherited business.
6 min read
Calculating cessation profit and using the cessation relief
When you cease trading you settle up in one go over hidden reserves, goodwill and released reserves. How to calculate that cessation profit, what the € 3,630 relief saves you and which items people forget.
7 min read
A VAT refund that takes long: how long may it take?
You are counting on your VAT refund and nothing happens. The tax authorities have 8 weeks to decide, and after that you are entitled to tax interest. Why a refund gets held up and how to get it moving.
7 min read
Correcting your income tax return after you have filed it
Forgot a deduction or entered the wrong turnover? As long as there is no final assessment, you simply file a corrected return. After that other routes apply: an objection within 6 weeks or a request going back up to 5 years.
7 min read
The M return: the migration tax form when you move in or out
If you moved to or from the Netherlands during the year, you do not file an ordinary return but an M return. What the M stands for, how to file it online and why it often ends in a refund.
7 min read
Statement of exclusively business use for a van: zero private kilometres
No addition to your income and no trip records, in exchange for one hard condition: you drive not a single private kilometre. How to file it, when to withdraw it and what happens in a check.
6 min read
Statement of no private use of a company car: who is it actually for?
The statement is for employees and for a director-shareholder on a salary from their own company. With a sole trader business you do not need it, but you must still prove the 500-kilometre limit yourself.
6 min read
Where is your service taxed? The exceptions to the main rule
With a business client in the EU you reverse-charge the VAT, that is the main rule. But work on a property, event admission and catering follow their own rule, and then a foreign VAT registration may be needed.
6 min read
EU sales listing: reporting your EU turnover alongside your VAT return
Reverse-charge VAT to a client in another EU country and your VAT return is only half the job. The EU sales listing is a separate filing, with its own deadline and its own penalty.
6 min read
Calculating VAT: from excluding to including and back again
Adding 21 per cent means multiplying by 1.21, but subtracting 21 per cent does not work. How to add and extract VAT correctly, with the factor per rate, the rounding rules and the mistake that costs the most.
6 min read
Working through a platform: are you in business and what about the VAT?
Delivering, odd jobs or cleaning through an app: your revenue is the full amount the customer pays, the commission is a cost and the platform reports your data.
6 min read
Selling subscriptions and bundles: VAT and spreading revenue
A year paid up front means all the VAT now, but the revenue is spread over the term. How to book ongoing services and credits.
6 min read
Late-filing penalty or culpability penalty: the difference and the cost
Late means a penalty of € 82 or 3 per cent of the amount. Deliberately wrong means 25 to 50 per cent. How to avoid both.
6 min read
Renting out equipment as a freelancer: VAT, depreciation and deposits
Renting out tools, a trailer or camera gear is a service carrying 21 per cent VAT. What you depreciate, what you insure and when a deposit becomes revenue.
6 min read
Correcting a VAT return: in your next return or with a supplement
A mistake up to € 1,000 is corrected in your next return, with no notification. Above that a supplement is mandatory. How to decide which route applies.
6 min read
Receiving a subsidy as a business: is it taxed, and does it carry VAT?
A subsidy for running costs is profit in the year it is granted; an investment subsidy is deducted from the purchase price instead. You only charge VAT on it if something is supplied in return.
6 min read
EU small business scheme: using the VAT exemption in other EU countries
Since 2025 you can use the small business scheme across the border too, up to € 100,000 of EU turnover. With an EX number, a quarterly report and each country's own threshold.
7 min read
VAT exemption for education: when does it apply and what does CRKBO do?
Teaching can be exempt from VAT, but not every training counts. Two CRKBO registers, two outcomes, and an exemption that costs you the right to deduct VAT.
7 min read
Additional assessment for income tax or VAT: the difference, the deadlines and your options
An additional assessment for income tax differs from one for VAT or payroll taxes. How far back the tax authorities may go, when a new fact is needed, which penalties can follow and how to object.
6 min read
Tax partner as a freelancer: what you can split together and what you cannot
With a tax partner you may freely split a few items, such as your box 3 assets and personal deductions. Your profit is not one of them. What is possible, and how a partner who works in your business lowers your profit another way.
6 min read
VAT on invoices from Google, Meta and foreign software: how to process them
Ads with Google or Meta, a subscription with Adobe or Microsoft: the invoice comes from Ireland and shows no VAT. Even so, your return has to reflect it. How to process reverse-charged VAT in boxes 4a, 4b and 5b.
6 min read
The SME profit exemption explained: 12.70% of your profit tax free
You pay no income tax on 12.70% of your profit after the entrepreneur's deductions, even if you do not meet the hours criterion. How the order works, what happens with a loss and what it saves you in practice.
6 min read
Childcare benefit as a freelancer: hours, income and clawbacks
You receive benefit on at most 230 childcare hours per child per month, and your estimated profit determines the amount. As an entrepreneur you estimate that income yourself, with a clawback if it goes wrong.
6 min read
VAT adjustment: why deducted VAT sometimes has to be repaid
Deduct VAT on an investment and it is only final after five years, ten for property. If the use changes, you adjust a portion each year. How the adjustment rules work in practice.
7 min read
Getting paid in crypto: how to record and tax it
A client wants to pay in crypto. You convert your turnover to euro on the day of receipt, you still pay VAT in euro, and the exchange rate afterwards is your risk.
6 min read
Splitting VAT with both taxed and exempt revenue
Providing partly exempt care or teaching alongside taxed services, you cannot simply reclaim all VAT. How to allocate input tax and correct it at year-end.
6 min read
A1 certificate: paperwork for working across the border
Working temporarily in Belgium or Germany, an inspector there wants proof you are insured in the Netherlands. Without an A1 certificate, and in Belgium without a Limosa notification, you risk a fine on site.
5 min read
Reclaiming foreign VAT: the EU refund request
VAT you paid in Germany or Belgium does not belong in your Dutch return. You reclaim it through a separate request, with 30 September as a hard deadline.
5 min read
Filing late or needing an extension: your options
Request an extension before 1 May and you get until 1 September. Through a bookkeeper it can run longer. What happens if you do nothing, and why deferring the return does not defer interest.
5 min read
Selling a company car: book profit, VAT and disinvestment
Selling a car held as a business asset brings three things at once: profit or loss against book value, 21% VAT on the sale price and sometimes repaying investment deduction.
6 min read
Objecting to a tax assessment: deadline, structure and deferral
You have six weeks from the date on the letter. What belongs in an objection, how paying and interest work, and what to do once those six weeks have passed.
6 min read
Steering profit around year-end: the levers that actually work
In December you can still legally influence taxable profit: investing for the KIA, prepaying costs and using reserves. What works, and what is a myth.
6 min read
Working for a foreign client: where do you pay tax?
Working remotely from the Netherlands for a Belgian, German or American company: your income tax stays Dutch. Only the VAT on your invoice works differently.
5 min read
The VAT group: holding and operating company as one entrepreneur
With a VAT group you invoice between your own companies without VAT and can file once. Joint liability stands against it.
6 min read
Discounts, promotions and vouchers: how the VAT works
With discounts you pay VAT on the reduced amount, and with vouchers the type decides when VAT falls. The rules behind your promotions, with examples.
5 min read
No-shows and cancellations: when does VAT sit on the bill?
A client who fails to show but still must pay: is there VAT on that? Usually yes. Where the line runs between taxed payment and untaxed damages.
5 min read
Selling online courses, e-books and templates: VAT and the OSS portal
Selling digital products to consumers in other EU countries means charging their VAT rate above € 10,000. The OSS portal handles it in one quarterly filing.
6 min read
Checking VAT numbers via VIES: small effort, big difference
Invoicing without VAT to a business in another EU country requires a valid client VAT number. One free VIES check prevents a 21% assessment.
5 min read
Tax credits for freelancers in 2026: how much you really get
The general and labour credits also apply to profit and together knock thousands off your assessment. How the amounts and phase-outs work.
6 min read
Buying a van as an entrepreneur: bpm, grey plates and the addition
The entrepreneur bpm exemption has lapsed, but the low road tax rate remains and a van qualifies for investment deductions. The rules in order.
6 min read
Business or private assets? How labelling your property works
Does that car, laptop or camper go on the business or stay private? Above 90% business use there is no choice, below it often is, and the choice then sticks.
6 min read
No revenue this quarter? You still file a VAT return
Even without revenue, filing stays mandatory while your VAT number is active. A nil return takes five minutes; skipping it costs an assessment and a fine.
5 min read
Importing from outside the EU: import VAT, duties and article 23
Importing goods from outside the EU means customs duties and 21% import VAT. You reclaim the VAT, and with an article 23 licence you never advance it.
6 min read
Selling on Vinted, Marktplaats or Etsy: when do you owe tax?
Platforms report your data at 30 sales or over € 2,000 a year. But a report is not an assessment: these are the real boundaries.
6 min read
Youngtimer as a company car: addition on the current value
A car older than 16 years carries a 35% addition on its current value instead of 22% on the list price. That can save thousands of euros a year.
6 min read
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.
7 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.
7 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.
7 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.
7 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.
7 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.
7 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?
7 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.
7 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.
7 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.
7 min read
Income 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
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.
7 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.
7 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.
7 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.
7 min read
VAT on a hotel stay: 21 per cent since 2026
The reduced rate on accommodation ended on 1 January 2026. Your hotel bill now carries several rates at once. How to split it and what you can reclaim.
7 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.
7 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.
7 min read
VAT exemption or zero rate: what is the difference?
Either way your invoice shows no VAT. But with the zero rate you can reclaim VAT on your costs and with an exemption you cannot. That difference is real money.
6 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.
7 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.
7 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.
7 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.
7 min read
Is there VAT on bank charges? No, and here is why
Bank charges are VAT-exempt, so there is nothing to reclaim. Deducting them from profit is fine. Including the exceptions that do carry VAT.
5 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.
7 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.
7 min read
Quarterly vs. monthly VAT returns
Most freelancers file VAT returns quarterly, but sometimes monthly is better. We explain the difference.
6 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.
7 min readRather not figure this out yourself?
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