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
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Organised Bookkeeping: 7 Tips for a Stress-Free Financial Year
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
Company Car in the Netherlands 2026: Addition Rules, Private Use and Declaration
What is the company car addition (bijtelling) and how does it work in 2026? If you are an entrepreneur in the Netherlands and use a company car for private purposes, you are subject to the bijtelling — a taxable addition to your income. This addition is calculated as a percentage of the car’s original catalogue… Continue reading Company Car in the Netherlands 2026: Addition Rules, Private Use and Declaration
Starting a Business While Employed in the Netherlands
Can You Start a Business While Employed? In the Netherlands there is no legal prohibition on running a business alongside employment. However, two contractual clauses may restrict you: Non-compete clause (concurrentiebeding): prevents you from operating in the same sector as your employer. Side-activities clause (nevenwerkzaamhedenbeding): requires you to obtain employer approval for outside work. Since… Continue reading Starting a Business While Employed in the Netherlands
Dutch Mortgage Interest Deduction 2025: How Much Can You Save?
How Does the Mortgage Interest Deduction Work? The mortgage interest deduction (hypotheekrenteaftrek) is one of the largest tax benefits for homeowners in the Netherlands. You may deduct interest paid on the mortgage of your primary residence (eigen woning) in box 1 of your income tax return. In 2025 the maximum deduction rate is 37.48%. For… Continue reading Dutch Mortgage Interest Deduction 2025: How Much Can You Save?
How Much Does an Accountant Cost in Rotterdam? Rates & Comparison 2026
Why Invest in an Accountant? An accountant does far more than enter numbers into a spreadsheet. A skilled accountant ensures you operate in the most tax-efficient way, meet every deadline and claim every deduction available to you. Yet many entrepreneurs — especially newcomers to the Netherlands — hesitate because they are unsure about the cost.… Continue reading How Much Does an Accountant Cost in Rotterdam? Rates & Comparison 2026
5 Common VAT Return Mistakes (and How to Avoid Them)
Why VAT Mistakes Are Costly Value Added Tax (btw in Dutch) is the tax that entrepreneurs encounter most frequently. Most businesses file VAT returns quarterly, and each quarter presents an opportunity for errors that can trigger reassessments, fines or missed deductions. The Belastingdienst is increasingly using data analytics to target audits. A single late filing… Continue reading 5 Common VAT Return Mistakes (and How to Avoid Them)
30% Ruling 2026: What Changes for Expats in the Netherlands?
What Is the 30% Ruling? The 30% ruling (30%-regeling) is a Dutch tax benefit for employees recruited from abroad to work in the Netherlands. It allows the employer to pay up to 30% of the employee’s gross salary as a tax-free allowance intended to cover so-called extraterritorial costs: the extra expenses of living in a… Continue reading 30% Ruling 2026: What Changes for Expats in the Netherlands?
Starting as a Freelancer (ZZP) in the Netherlands: Complete Guide 2026
Why the Netherlands Is Great for Freelancers The Netherlands has one of the highest rates of self-employment in Western Europe. Over 1.2 million people work as zelfstandige zonder personeel (ZZP) — essentially a sole trader or freelancer. The country offers a stable legal framework, strong digital infrastructure and a range of tax benefits that make… Continue reading Starting as a Freelancer (ZZP) in the Netherlands: Complete Guide 2026
Dutch Tax Return 2025: Deadlines, Changes and Tips
When Is the Dutch Tax Return Due? If you lived or worked in the Netherlands during 2024, you may need to file an income tax return (aangifte inkomstenbelasting). The official deadline is 1 May 2025. If you need more time you can request an extension online before that date, which typically gives you until 1… Continue reading Dutch Tax Return 2025: Deadlines, Changes and Tips