Category: EN

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?

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?

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?

You make the hours criterion (urencriterium) if you spend at least 1,225 hours per calendar year on your business, and indirect hours count too. That makes the question easier to answer than many entrepreneurs think, because alongside billable hours your administration also counts, for example. You can find more topics for entrepreneurs on our entrepreneurs… Continue reading Will I still make the hours criterion (urencriterium)?

The self-employed deduction (zelfstandigenaftrek) is 1,200 euro in 2026 under the statutory phase-out, while it was still 2,470 euro in 2025. These amounts are date-sensitive, so check the current value with the Belastingdienst before you use them in your return. You can find more topics for entrepreneurs on our entrepreneurs hub. How much is the… Continue reading How much self-employed deduction do you get in 2026?

A youngtimer is in 2026 a car that is 16 years or older, and the addition for private use (bijtelling) then runs on the market value: 35% of the value in economic traffic (dagwaarde) instead of the original list price. The age limit rose in 2026 from 15 to 16 years, and it rises further… Continue reading What is changing about the youngtimer scheme?

Yes, as a starting entrepreneur you can get the starter’s deduction (startersaftrek) on top of the self-employed deduction (zelfstandigenaftrek), an increase that further lowers your taxable profit in the early years of your business. According to the Belastingdienst it is an increase of the self-employed deduction by 2,123 euro; always check that amount with the… Continue reading Do starters still get an extra deduction in 2026?

The deduction that starting freelancers miss most often is start-up costs (aanloopkosten), the business costs you made before you registered with the Chamber of Commerce and that you may still deduct afterwards. On top of that, the small-scale investment deduction (kleinschaligheidsinvesteringsaftrek), the business share of your phone and workspace, training and business kilometres (zakelijke kilometers)… Continue reading Which deduction do starting freelancers miss most often?

The KOR threshold is 20,000 euro of turnover (omzet) per calendar year: stay below it and register, and you can join the small businesses scheme (kleineondernemersregeling, KOR) and be exempt from VAT (BTW). You then charge no VAT on your invoices and file no VAT return either. You can find more topics for entrepreneurs on… Continue reading What is the KOR threshold?

You have just sent your first invoice as a freelancer in the Netherlands. Or maybe you have been running your business for a while now. Either way, four times a year the same task rolls around: the VAT return. For many entrepreneurs, especially those who moved to the Netherlands from abroad, it feels like a… Continue reading How to File a Dutch VAT Return: A Step-by-Step Guide