Netherlands Accounting Questions Answered

What is the vennootschapsbelasting (VPB) rate in the Netherlands?

Dutch vennootschapsbelasting (VPB) is charged at 19% on the first EUR 200,000 of taxable profit per year and 25.8% on any profit above that threshold. Qualifying innovation profits may be taxed at the reduced innovation box rate of 9%.

How do I file the Dutch corporate tax (VPB) return?

The Dutch corporate tax return (aangifte vennootschapsbelasting) must be filed electronically via the Belastingdienst portal by 1 June for a 31 December year-end, with an extension to 1 November available via a registered tax adviser. The return includes your taxable profit calculation, depreciation schedules, and any applicable credits.

What is the Dutch innovation box and how do I qualify?

The Dutch innovation box is a tax incentive that reduces the corporate income tax (VPB) rate on profits derived from qualifying self-developed intangible assets to 9%, compared to the standard 25.8% top rate. Qualification typically requires WBSO R&D approval or a patent, plus the IP must be self-developed by the company.

How do I register for BTW (VAT) in the Netherlands?

Most businesses in the Netherlands must register for BTW with the Belastingdienst before making their first taxable supply. There is no general registration threshold — the obligation arises as soon as you carry out economic activity. However, the KOR small business scheme allows businesses below EUR 20,000 annual turnover to opt out of BTW entirely.

What is the KOR small business scheme in the Netherlands and should I use it?

The KOR (kleineondernemersregeling) is a Dutch BTW exemption for businesses with annual Dutch taxable turnover below EUR 20,000. Under the KOR you charge no BTW on your supplies, file no BTW returns, but also cannot recover input BTW on purchases. It simplifies administration but is only beneficial in certain situations.

How do I file a BTW return in the Netherlands?

Dutch BTW returns are filed electronically via Mijn Belastingdienst Zakelijk, quarterly for most SMEs or monthly for businesses above EUR 1 million turnover. The return calculates the difference between output BTW charged on sales and input BTW (voorbelasting) on purchases. Net BTW owed is paid by the last working day of the month following the reporting period.

What salary must a DGA pay themselves in the Netherlands?

A directeur-grootaandeelhouder (DGA) in the Netherlands must pay themselves a minimum salary of EUR 56,000 gross per year in 2025, or the market rate for their role if higher. This is the gebruikelijk loon (customary wage) rule enforced by the Belastingdienst to prevent DGAs from avoiding personal income tax by taking only dividends.

How does payroll tax (loonheffingen) work in the Netherlands?

Loonheffingen is the umbrella term for all Dutch payroll taxes and social contributions: wage tax (loonbelasting) combined with national insurance premiums (volksverzekeringen at 27.65%), employee insurance contributions (werknemersverzekeringen), and the ZVW health insurance contribution. Filed monthly by the last working day of the following month.

Should I operate as a BV or eenmanszaak in the Netherlands?

The choice between a BV and an eenmanszaak in the Netherlands depends primarily on profit level, liability exposure, and the DGA salary requirement. Incorporating as a BV generally becomes tax-efficient above approximately EUR 100,000 to EUR 150,000 annual profit, but liability protection and investor readiness may justify it earlier.

What business expenses are tax-deductible in the Netherlands?

Dutch businesses can deduct ordinary and necessary business expenses from taxable profit. Key categories include staff costs, premises and equipment, professional services, marketing, and travel. Business entertainment is 80% deductible since 2024. Vehicle private use requires a bijtelling correction. Home office deductions are limited especially for ZZP.