# Can I claim Professional Fees (Accountant, Legal, Advisory) as a business expense in Netherlands?

**Yes, fully claimable.** Accountancy, legal, tax advisory, and other professional service fees incurred for business purposes are fully deductible for Dutch VPB. Fees directly related to capital transactions such as M&A legal costs for acquiring a subsidiary are capitalised into the cost base rather than expensed.

Typical amount: Dutch accounting firms charge EUR 1,500-5,000 per year for a standard SME BV. Legal fees vary widely: EUR 200-500/hour for commercial lawyers. Tax advisers: EUR 150-350/hour. The annual vpb return is due within five months of the year-end (1 June for a calendar-year company), and an extension to 1 November can be requested between 1 March and 1 June.

## What Belastingdienst (Dutch Tax and Customs Administration) says

Wet VPB 1969 Art. 8 jo. Wet IB 2001 Art. 3.8: professional fees are deductible as ordinary business costs. Capital transaction costs are treated as acquisition costs under Art. 4.21 Wet IB (cost base of shares).

## When you can claim

- Accountancy and bookkeeping fees including jaarrekening preparation, VPB return, and payroll administration
- Tax advice, legal fees for commercial contracts, employment disputes, and general legal support
- HR advisory, recruitment agency fees, management consulting, and corporate secretarial fees
- IT advisory, software implementation advice, and audit fees for companies subject to statutory audit

## When you cannot claim

- Professional fees for acquiring shares in a subsidiary: these are capitalised as acquisition cost, not expensed
- Fees for personal (non-business) legal or tax advice of the DGA in a personal capacity

## Good to know

**Pro tip:** BTW on most Dutch professional services is 21% and fully recoverable as input tax for BTW-registered businesses. Ensure every invoice includes the supplier's BTW-id and KvK number before filing the BTW return, as missing details block input BTW recovery. A quarterly return and payment is due within one month after the quarter (30 April, 31 July, 31 October, 31 January).

**Important:** For fees paid to foreign professional firms, reverse charge BTW applies. Account for 21% output BTW and simultaneously claim the same as input BTW on the quarterly BTW return (Box 2 for acquired services from abroad).

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/

## Related expenses

- [Advertising and Marketing (Reclame- en Marketingkosten)](https://accounts-os.com/nl/expenses/advertising-nl)
- [Business Insurance (Bedrijfsverzekering)](https://accounts-os.com/nl/expenses/insurance-nl)