Can I Claim Business Insurance (Bedrijfsverzekering) as a Business Expense in Netherlands?
Business insurance premiums paid by a Dutch company are fully deductible for VPB. This includes employer liability (WAV), public liability (BAV), property, business interruption, cyber, and legal expenses insurance. Insurance premiums are exempt from BTW in the Netherlands — assurantiebelasting (21%) applies instead but is not recoverable.
What Belastingdienst (Dutch Tax and Customs Administration) says
Wet VPB 1969 Art. 8 jo. Wet IB 2001 Art. 3.8: insurance premiums are deductible as ordinary business costs. Wet op het financieel toezicht (Wft) and Wet assurantiebelasting: insurance premiums are BTW-exempt and subject to assurantiebelasting at 21%.
When you can claim
- Bedrijfsaansprakelijkheidsverzekering (BAV) — public and product liability
- Werkgeversaansprakelijkheidsverzekering (WAV) — employer liability for employee workplace injuries
- Property, fire, theft, business interruption, cyber, and legal expenses insurance for business risks
- ZZP sole trader disability income insurance (AOV) premiums, deductible in Box 1 as bedrijfskosten
When you cannot claim
- Personal life insurance premiums paid by the BV unless properly structured as a DGA employment benefit in kind
- BTW (there is no BTW on insurance premiums — assurantiebelasting is a cost embedded in the premium, not recoverable input tax)
Good to know
Pro tip: For ZZP entrepreneurs, AOV disability insurance is the most important and most overlooked insurance. Unlike employees, ZZP have no WIA income replacement. Premiums are deductible as a business cost or as a lijfrentepremie deduction, making the net cost significantly lower than the headline premium.
Important: Insurance premiums in the Netherlands do not carry BTW. The assurantiebelasting (insurance premium tax) at 21% is built into the premium quoted and is not separable or recoverable. Do not attempt to reclaim BTW on insurance invoices.
Stop guessing what you can claim in Netherlands
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