Tax rates in the Netherlands 2023
An overview of the income tax rates, premiums social security and most common tax credits for 2023
Interest on corporate tax payments
Interest is charged by the tax authorities on corporate tax claims if the claim is late due to late filings or late payments.
Tax benefits for entrepeneurs: take advantage of the available deductions and benefits
What taxes do you have to deal with as an entrepreneur? What deductions are there for entrepreneurs? Which tax breaks can you use to your advantage as a self-employed person?
I have not lived or worked in the Netherlands the whole year. Can I claim a refund?
Tax refund if you were not in the Netherlands the entire year The fact that you arrived in or left the Netherlands during the year will often lead to a tax refund if wage tax was withheld on your salary. The same if you were not living in the Netherlands at all but only worked…
Tax rates in the Netherlands 2022
An overview of the income tax rates, premiums social security and most common tax credits for 2022
Provisional tax assessment
A provisional assessment is an assessment based on an estimate of your income and expenses. It can be requested during the tax year to receive a refund earlier or to pay tax in advance.
Deduction of pension premiums in your income tax return
Accruing your own (additional) pension In some situations it is necessary or sensible to build up additional pension yourself. How can you supplement your pension income yourself, and what are the tax benefits? In which situations is it wise to build up (extra) pension yourself? As a self-employed person or contractor you do not accrue…
Taxation of cryptocurrencies in the Netherlands
How you should declare cryptocurrency in your Dutch tax return depends on your situation. These situations are described in this article.
Tax consequences of owning a house in the Netherlands
Are you buying your own home in the Netherlands? If so, this has consequences for your taxes. For example, you may deduct the mortgage interest.
DigiD: your digital ID
DigiD stands for Digital Identity. With your DigiD you show who you are when you are dealing with Dutch government agencies.
Time extension for your 2020 Dutch tax return
If you received an invitation from the tax authorities to file a tax return then you have to do this. Since it is not always possible to file the tax return before the deadline a time extension can be requested.
Income from savings and investments: Box 3
Income from savings and investments: Box 3 Update: February 2022 On December 24, 2021, the Supreme Court ruled that the way income from savings and investments are taxed in Box 3 violates the European Convention on Human Rights (ECHR) and provided immediate restitution of rights in that case. According to the Supreme Court, only the…
E-commerce and services in the EU: see what changes for VAT from 1 July 2021
Do you supply goods in the EU to customers who do not declare VAT? If so, as of July 1, 2021, you must usually declare that VAT in the EU country where you deliver. For these supplies, you can start using the so-called one-stop shop system. Also if you deliver services in the EU.
Consequences for the tax and social security position of an expat as a result of the corona measures
As a result of the corona measures, many expats have to take into account the possibility that another country will levy tax on their wages than expected. In principle, however, the situation does not change for social security. Cross-border work In cases of cross-border work, there are often two or sometimes even more countries that…
Time extension for your Dutch income tax return: Expatax can help!
Are you worried about a deadline for your 2019 tax return? Expatax can help you with your tax return and arrange a time extension for you so that you don’t have to be afraid of getting a fine from the tax authorities for filing late.
Fixed travel allowances can remain tax free during corona crisis
Employers may continue to pay the fixed travel allowances without tax. This has been decided by State Secretary Vijlbrief of Finance. In addition, the Tax authorities are temporarily more flexible in applying the anonymous rate in the wage tax.
Payment problems due to corona crisis? Postponement of payment of tax assessments possible for entrepreneurs including self-employed persons.
Updated 3 April 2020 The Dutch Tax Authorities are taking measures to mitigate the consequences of the corona crisis for entrepreneurs. Are you an entrepreneur or freelancer and do you have payment problems due to the corona crisis? Then you can ask the Tax Authorities for special extension of payment of outstanding tax assessments. You…
Reduction of collection- and tax interest
Collection and tax interest are reduced to 0.01% for a period of 3 months.
Can an employer arrange a workplace at home for the employee tax free?
If an employee has to work from home – for example because of the coronavirus – the employer can set up that home workplace tax free if certain criteria are met. For the workplace at home, reimbursement, benefits or provision within the so called work-related costs scheme (WKR) are subject to a specific exemption for…
Mandatory Disclosure Rules / DAC6
As of July 1, 2020, the European Mandatory Disclosure Rules (MDR) / DAC6 directive applies. As a result of the Dutch implementation of this directive, intermediaries and / or taxpayers must report potentially aggressive international tax arrangements to the tax authorities. These are tax constructions involving residents of different countries and may be used to…
Wage tax in the Netherlands
Tax on wages and salaries Tax payable by Persons resident in the Netherlands receiving a wage or salary from an employer established in the Netherlands for work they are doing or have done. Persons resident abroad receiving a wage or salary from an employer established in the Netherlands for work they are doing or have done in…
BSN: Citizen Service Number – your Dutch tax identification number
BSN: Citizen Service Number – your Dutch tax identification number What is a BSN? The citizen service number – in Dutch written as Burgerservicenummer or BSN – is a unique personal ID number of every citizen who is registered in the population register (Municipal Personal Records Database) at the municipal authorities. The citizen service number…
Income from home and work: Box 1
Income from home and work: Box 1 The categories which comprise the income from work and home are: profits from business or professional activities income from employment result from other activities income in the form of periodic payments income from home expenses for income provisions negative expenses for income provisions 1. Profits from business or…
Income from substantial interest: Box 2
Income from substantial interest: Box 2 Income from a substantial interest in a company, including capital gains or losses, is subject to income tax and is taxed at a rate of 25%. A taxpayer is regarded as having a substantial interest in a company if he or she, either solely or with his or her…
The Dutch tax system
The Dutch tax system If you live in the Netherlands, you qualify as a resident taxpayer. If you live abroad and receive income from the Netherlands that is taxable in the Netherlands, you qualify as a non-resident taxpayer. In both cases, you will be subject to Dutch income tax. Types of income For income tax…