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)?
Category: EN
Do starters still get an extra deduction in 2026?
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?
How much self-employed deduction do you get in 2026?
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?
What is changing about the youngtimer scheme?
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?
What is the KOR threshold?
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?
Which deduction do starting freelancers miss most often?
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?
How to File a Dutch VAT Return: A Step-by-Step Guide
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
KOR: Dutch Small Business VAT Exemption Scheme Explained
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 is… Continue reading KOR: Dutch Small Business VAT Exemption Scheme Explained
Emigrating from the Netherlands: Tax Obligations You Need to Know
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
Dutch Payroll Tax and Salary Administration: An Employer’s Guide
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, WW (AWf premium:… Continue reading Dutch Payroll Tax and Salary Administration: An Employer’s Guide