Knowledge & insights
Tax insights for entrepreneurs in the Netherlands.
Practical articles on Dutch taxes, the DAFT visa, VAT and financial planning — written for entrepreneurs, freelancers and expats.
Self-Employment Act 2028: your bookkeeping becomes your proof of independence
The Dutch government wants the Self-Employment Act (Zelfstandigenwet) to take effect on 1 January 2028. What are the self-employment test and the working-relationship test, why does 2027 already count, and how do you get your records ready for the safe harbour?
Dutch Budget Day 2026: what the 2027 Tax Plan means for freelancers and business owners
Higher box 1 rates, a starter's allowance of EUR 10, a softer youngtimer rule and still no decision on box 3. The Prinsjesdag 2026 plans for freelancers, boxes 1, 2 and 3 and employers, with the status of each measure.
Sole proprietorship or BV: the break-even point is falling, but more slowly than you think
At which profit does a BV become more tax-efficient than a sole proprietorship? The break-even point fell from over EUR 124,000 in 2021 to EUR 99,000 in 2026. Why, which three assumptions decide the answer, and what the plans up to 2030 do. With calculator.
Calculating Dutch income tax for 2026: employment, business, and the two combined
Why your marginal rate is almost always higher than your tax bracket, how tax credits cause that, and what to set aside as a freelancer. With worked examples and a calculator.
Combining a job with freelancing: what it means for your income tax
Holding a regular job alongside a freelance business is popular, but the tax side is less simple than it looks. What happens in Box 1, why the 1,225-hour rule is often out of reach, and how to avoid surprises.
Company car tax (bijtelling) for the self-employed: every rule, rate and worked example for 2026 and 2027
Which rate applies to petrol, diesel, electric and youngtimer cars? Can the addition exceed what the car actually costs you? How does the VAT correction work? And is your car better off in the business or privately? Fully explained, with a calculator.
The youngtimer tax rule changes in 2027: what it means for your company car
The favourable bijtelling for youngtimers is being sharply cut back. What applies now, what the statute says for 1 January 2027, and why the last word has not been spoken.
The DAFT visa explained: how US entrepreneurs settle in the Netherlands
The Dutch-American Friendship Treaty offers a unique route to residency. Here's what you need to know about the requirements, the €4,500 investment, and the tax implications.
VAT for freelancers in the Netherlands: what to file, and when
Whether you're a sole trader or run a BV, understanding your VAT obligations saves time, penalties and stress. Here's the step-by-step.
The 30% ruling in the Netherlands: who qualifies, and how to apply
The 30% ruling is one of the most valuable tax benefits for expats in the Netherlands. Find out whether you qualify, and how the application works.
Dutch income tax return: key deadlines and what to prepare
The Dutch tax year runs from January to December. Here's what matters most for your return, which documents you need, and how to avoid penalties.
Setting up a BV in the Netherlands: costs, timeline and tax implications
A BV is a popular legal structure for growing businesses. When does incorporating make sense, and what are the tax benefits?
Bookkeeping basics for startups: what to track from day one
Good administration from the start saves money and headaches later. Here's what every founder in the Netherlands should know about invoicing, expenses and annual accounts.