Category: EN

What Is the KOR? The Kleineondernemersregeling (KOR) is a Dutch VAT exemption scheme for entrepreneurs with annual turnover up to EUR 20,000 (excluding VAT). The modernised KOR has been in effect since 1 January 2020. Participation is voluntary and open to sole traders, partnerships (VOF), foundations, associations and even BVs – provided the turnover threshold… Continue reading KOR: Dutch Small Business VAT Exemption Scheme Explained

What Happens to Your Taxes When You Leave? Emigrating from the Netherlands ends your domestic tax residency. From your departure date you become a non-resident taxpayer (buitenlands belastingplichtig). For the year you leave, you must file a special return called the M-form (migration return). This covers Dutch-source income earned before your departure plus certain ongoing… Continue reading Emigrating from the Netherlands: Tax Obligations You Need to Know

What Is Dutch Payroll Tax? Payroll tax (loonheffing) is the collective term for taxes and social premiums that employers withhold from employee wages and remit to the Belastingdienst. It comprises: Wage tax (loonbelasting) – a prepayment of income tax. National insurance premiums – AOW (17.90%), Anw (0.10%), Wlz (9.65%) in 2025. Employee insurance premiums –… Continue reading Dutch Payroll Tax and Salary Administration: An Employer’s Guide

Dutch Gift Tax: How Much Can You Give Tax-Free? In the Netherlands recipients pay gift tax (schenkbelasting) on gifts exceeding the annual exemption. The Belastingdienst sets exemptions based on the relationship between donor and recipient. Annual Exemptions 2025 Parent to child: €6,633 per year tax-free. All other relationships (grandchildren, friends, etc.): €2,658 per year. If… Continue reading Dutch Gift and Inheritance Tax: Exemptions, Rates and Planning Tips

Why Pension Planning Matters for Freelancers Employees in the Netherlands automatically build pension through their employer. As a freelancer (ZZP’er) you have no such safety net. CBS research shows that over 40% of self-employed workers accumulate insufficient retirement savings. The state pension (AOW) alone – around €1,380 net per month for singles in 2025 –… Continue reading Building a Pension as a Freelancer in the Netherlands

What Is a Provisional Tax Assessment? A provisional tax assessment (voorlopige aanslag) is the Belastingdienst’s estimate of how much income tax or corporate tax you owe for the current year. Instead of receiving a large bill after filing your return, you pay (or receive refunds) in manageable monthly instalments. For entrepreneurs this is essential: without… Continue reading Dutch Provisional Tax Assessment: How to Apply or Adjust

What Allowances Are Available in the Netherlands? The Dutch government provides four means-tested allowances (toeslagen) administered by the Belastingdienst/Toeslagen. They help lower and middle-income households cover the costs of healthcare, housing and raising children. Zorgtoeslag (healthcare allowance) – contribution towards your mandatory health insurance premium. Huurtoeslag (rent allowance) – help with monthly rent payments. Kinderopvangtoeslag… Continue reading Applying for Dutch Benefits: Zorgtoeslag, Huurtoeslag and More

What Are Annual Financial Statements? The annual accounts (jaarrekening) comprise the balance sheet, profit-and-loss statement and explanatory notes for the past financial year. Every legal entity in the Netherlands – BV, NV, foundation with a business, cooperative – must prepare them under Book 2 of the Dutch Civil Code. Sole traders and partnerships (VOF) have… Continue reading Dutch Annual Financial Statements: Requirements, Deadlines and Costs

What Is a Provisional Tax Assessment? A provisional tax assessment (voorlopige aanslag) is an advance amount set by the Dutch Tax Authority (Belastingdienst) before your final income tax return has been processed. Its purpose is to spread tax payments or refunds across the year, so you do not face a large lump-sum bill or wait… Continue reading Provisional Tax Assessment in the Netherlands 2026: What It Is and How to Apply

As an entrepreneur, you know the feeling: bookkeeping is rarely the most exciting part of running a business. Yet well-organised finances form the foundation of any successful company. Falling behind on your administration leads to stress, missed deductions, and potentially fines from the Dutch Tax Authority (Belastingdienst). In this article, MOJKA Finance shares seven practical… Continue reading Organised Bookkeeping: 7 Tips for a Stress-Free Financial Year