Yes, with an annuity (lijfrente) you save for later as a freelancer (ZZP) and deduct the contribution within your annual margin (jaarruimte), so you pay less tax now. How much you may deduct differs per person and depends on your income and your pension build-up. Find more topics for entrepreneurs on our hub for entrepreneurs.… Continue reading Can I save tax-efficiently for later with an annuity (lijfrente)?
Category: EN
The Dutch Hours Criterion for Freelancers: What Counts and What Does Not
1,225 hours. That is the magic number for every freelancer in the Netherlands. If you spend at least that many hours per year on your business, you qualify for a set of tax benefits that can save you thousands of euros. But how do you count those hours? What qualifies and what does not? And… Continue reading The Dutch Hours Criterion for Freelancers: What Counts and What Does Not
Can I still claim healthcare allowance over 2025 retroactively?
Yes, you can still claim healthcare allowance (zorgtoeslag) over 2025 retroactively, because the Belastingdienst accepts applications over 2025 until and including 31 December 2026. That is the final date, as long as you meet the conditions. You can find more topics for individuals on our individuals hub. Can I claim healthcare allowance retroactively? Yes, you… Continue reading Can I still claim healthcare allowance over 2025 retroactively?
How much can I reimburse tax-free per kilometer in 2026?
In 2025 you can reimburse or deduct 0.23 euro per business kilometre tax-free, and for 2026 an increase to 0.25 euro per kilometre has been announced. Do not count on the higher figure yet, because it is announced, so check the current value with the Belastingdienst before you apply it. You can find more topics… Continue reading How much can I reimburse tax-free per kilometer in 2026?
Working from Home in the Netherlands: Tax Deductions You Can Claim
The kitchen table as your office. The bedroom doubling as a meeting room. Since the pandemic, millions of people in the Netherlands work from home regularly. But what many do not realise is that some of those costs can be claimed back through your tax return. At least, if you meet the conditions. And that… Continue reading Working from Home in the Netherlands: Tax Deductions You Can Claim
Is my provisional assessment still correct?
Your provisional assessment (voorlopige aanslag) is still correct if your profit (winst) this year stays close to the estimate it is based on; if your profit differs, adjust the assessment via Mijn Belastingdienst. That way you avoid a top-up bill or unnecessarily high instalments. You can find more topics for entrepreneurs on our entrepreneurs hub.… Continue reading Is my provisional assessment still correct?
When do I file my income tax return?
You file your income tax return (aangifte inkomstenbelasting) before 1 May of the year after the tax year, so for 2025 that is by 1 May 2026 at the latest. If you cannot make it in time, you can request an extension (uitstel) so you get more room. You can find more topics for individuals… Continue reading When do I file my income tax return?
When is my VAT for the last quarter due?
You must file and pay your quarterly VAT return (btw-aangifte) no later than the last day of the month after the quarter (kwartaal): for the last quarter of the year that is 31 January. Both the return and the payment must reach the Belastingdienst by then. You can find more topics for entrepreneurs on our… Continue reading When is my VAT for the last quarter due?
Pay costs this year or push them forward?
Whether you pay business expenses (zakelijke kosten) this year or push them forward mainly depends on the year in which you expect more profit (winst), because a deduction is worth more in a year with a higher income and a higher tax rate. Usually you book costs in the year they relate to. You can… Continue reading Pay costs this year or push them forward?
Do I need to buy anything before 31 December?
Only buy something before 31 December if the expense has real business use (zakelijke kosten) for your company, because buying purely to save tax rarely pays off. You only save the tax part of the expense and not the whole amount, so on balance you are out of pocket for something you did not really… Continue reading Do I need to buy anything before 31 December?