In focus
Dutch Tax Plan 2027: what does it mean for your business?
The government submitted its Tax Plan 2027 on 15 September 2026. Five points for business owners, distinguishing new proposals from measures you can already use.
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Knowledge
What we explain to our clients is here for you too. Short answers and longer pieces, written for business owners and not for tax specialists. Is your question not here? Just ask.
Tax Plan 2027
1 article
Dutch Tax Plan 2027: what does it mean for your business?
Budget Day 2026 proposals on start-up relief, older company cars, mileage, innovation and VAT. Understand what is proposed and what already applies.
Frequently searched
12 articles
Filing a Dutch VAT return: how and when (2026)
How to file your Dutch VAT return: logging in, completing the sections, paying and the 2026 deadlines. Plus what happens if you are late.
Reverse-charge VAT: when and how
What does reverse-charge VAT (btw verlegd) mean in the Netherlands? When it applies, what goes on the invoice and how to report it in your VAT return.
Getting a Dutch VAT number
How do you get a Dutch VAT number? The difference between the VAT ID and the omzetbelastingnummer, where to find them and which one belongs on your invoice.
Small business scheme (KOR): who benefits?
The Dutch KOR in 2026: turnover up to € 20,000, no VAT charged and no VAT returns. Conditions, the registration deadline and when the KOR costs you money.
Registering with the KvK: steps, costs and what follows
How to register your sole proprietorship with the Dutch KvK: when, how, the € 85.15 fee and what the tax authority sends you afterwards. With a start-up checklist.
How much tax does a Dutch freelancer pay? 2026 example
How much income tax does a self-employed person pay in the Netherlands in 2026? Step by step from profit to tax: allowances, brackets, tax credits and the Zvw contribution.
Self-employed allowance 2026: € 1,200 and the conditions
The Dutch self-employed allowance (zelfstandigenaftrek) is € 1,200 in 2026 and € 900 in 2027. Who qualifies, how the hours criterion works and what if profit is low.
Starter’s allowance 2026: € 2,123 extra for new businesses
The Dutch starter’s allowance (startersaftrek) is € 2,123 in 2026, on top of the self-employed allowance. Conditions, how often you get it and the 2027 proposal.
Hours criterion: 1,225 hours and half your working time
What is the Dutch hours criterion (urencriterium)? At least 1,225 hours a year on your business and more than half your working time. Which hours count and the exception for starters.
SME profit exemption 2026: 12.7% of your profit tax-free
The Dutch SME profit exemption (mkb-winstvrijstelling) is 12.7% of profit after the entrepreneur’s allowance in 2026. Who qualifies and how it works, without an hours criterion.
Requesting or changing a provisional assessment as a business owner
Why a provisional assessment makes sense for Dutch freelancers: spread your tax, avoid a large bill and tax interest. How to request or change it.
Help with your Dutch tax return
Need help with your Dutch income tax or VAT return? A tax adviser files it, uses your allowances and arranges extensions. Fixed price, agreed up front.
VAT developments
5 articles
E-invoicing: prepare your administration
Understand the Dutch plans for mandatory e-invoicing and digital VAT reporting. See the proposed timeline and practical steps for your business.
European VAT plans: clarity for your webshop
IOSS and European VAT proposals for webshops: distinguish negotiations from applicable rules and map the route of your goods.
VAT grouping: review your group structure
Recent European case law on financial links calls for a careful assessment of VAT grouping and the facts within your business group.
VAT deduction for owners’ associations and property work
The amended Dutch VAT deduction decree clarifies the position of owners’ association members. Review costs and investment services affecting your property.
VAT on camping and accommodation: which rate applies?
Camping pitches and accommodation have different Dutch VAT rates in 2026. Review your accommodation, bookings and additional services carefully.
Frequently asked questions
5 articles
Frequently asked questions on VAT
The questions businesses ask most about Dutch VAT: who is a VAT business, the small business scheme, rates, filing and payment, reverse charge and corrections.
Frequently asked questions on income tax
Answers to the questions businesses ask most about Dutch income tax: entrepreneur status, the hours criterion, reliefs, home office and the car.
Frequently asked questions on corporate income tax
The questions company owners ask most about Dutch corporate income tax: rates, customary salary, salary or dividend, losses and the fiscal unity.
Frequently asked questions on the OSS
Answers on the One Stop Shop: what it is, the EUR 10,000 threshold, which turnover belongs in it, which rate applies, the deadline and stock held abroad.
Frequently asked questions on the EC Sales List
Answers on the Dutch EC Sales List: when to file, matching box 3b, checking VAT numbers, corrections and the statistics return for CBS.
VAT and trade abroad
7 articles
Outsourcing your VAT return
Having your Dutch VAT return done by a tax adviser. What it costs, what you send in and when it pays for itself.
Selling to consumers in the EU
Selling to consumers in other EU countries? Above EUR 10,000 you charge the VAT of your customer's country. What the One Stop Shop does and does not arrange.
Selling through a platform
Selling through a platform? Since 2021 the platform can count as the seller for VAT. When that is the case and what it means for your return.
Fiscal representation in the Netherlands
For foreign businesses with VAT obligations in the Netherlands. The difference between a general and a limited licence, and when a representative is compulsory.
EU VAT paid in 2025? Submit your refund on time
Request a refund of VAT paid in other EU countries during 2025 before 1 October 2026. Understand eligibility, thresholds and supporting records.
A mistake in your VAT return? How to correct it
Correcting Dutch VAT in 2026: when to submit a supplementary return, the eight-week deadline and the records you need. Includes examples.
EU small business VAT exemption: is it right for you?
The EU-KOR scheme in 2026: turnover thresholds, input VAT consequences and quarterly reporting for businesses with customers across the EU.
Running a business and tax
6 articles
BV or sole trader?
BV or sole trader: the difference for your taxes, what you gain and lose when you switch, and when it becomes worthwhile.
Income tax return for the self-employed
Have your Dutch income tax return done as a self-employed person. What goes into it, which reliefs apply, the deadline and what it costs. A fixed price, no hourly rate.
What does a bookkeeper cost?
What a bookkeeper costs a Dutch sole trader: prices per month, per return and per hour, and why they differ.
Outsourcing your administration
Your bookkeeping and tax returns taken care of, with the free Valorem app. A fixed monthly package; additional work is agreed up front.
Switching accountants
Changing bookkeeper in the middle of the year? What to cancel, which documents you get and what we take over. Switching costs you nothing.
Self-employed or employed: review how you actually work
Review whether your assignment is genuinely self-employed and distinguish proposed Dutch self-employment legislation from the current rules.
Cars and your business
1 article
Your business youngtimer: prepare for 2027
Dutch youngtimer rules in 2026 and 2027: age thresholds, transitional relief and points to assess before moving a car into private assets.
Wealth and your business
2 articles
Box 3: review your actual return for 2025
When can actual investment returns reduce Dutch box 3 tax? Prepare your 2025 return and learn what to review if you have already filed.
Borrowing from your own BV: review your debts
The basic Dutch excessive-borrowing threshold is € 500,000 in 2026. Review relevant debts, the main-home exception and the records needed for an assessment.
Problems with the Belastingdienst
3 articles
Enforcement order or seizure by the Belastingdienst?
Received a writ of execution, or has the Belastingdienst already seized something, such as your car? What happens, how much time you have, and who to call today.
Resolving a tax debt: payment plan and overdue returns
Behind on your tax returns and the Belastingdienst estimating the amount itself? Here is how to get back in control, including the penalties and the payment plan.
When does not filing become a criminal offence?
Most people who fall behind on their tax returns never face a criminal court. When it does become a criminal matter, what the penalties are, and what you can do.
Deadlines
1 article
Tax calendar
Every Dutch tax deadline in one place: VAT quarterly and monthly with the weekend rule for payment, plus the EC Sales List, OSS, income tax and the accounts.
A question about your taxes?
Tell us briefly what is going on. You get an answer within one working day: what is needed and what it costs.