We use Secudoc to guarantee the safe transfer of larger files and documents. If you want to send your files via Secudoc, please send us a request by email. You will then receive an email with a link that leads to the Secudoc upload page. After you upload your files, we can download your uploaded files only by using two-step verification. This provision is especially practical with a larger number of attachments or large files that cannot be sent in one e-mail.

Entrepreneurs can apply for the small business and/or starters deductions and research and development deduction. To be considered for these deductions, you will have to work as an entrepreneur for at least 1.225 hours a year. In case you have a part time employment besides your own business, more hours need to be spent on your enterprise than the part time job. If it is not altogether clear that you make the required number of hours, then make sure you register the hours related to your business.

The investment deductions, SME profit exemption as well as the depreciation facilities are also possible without the hours criterion. For the energy and environmental facilities, as well as the RDA (research and development) you have to make an application before the expense is made. For more information about thresholds, ceilings and criteria, please contact us.

Businesses in the Netherlands are liable to various taxes with each having their own characteristics. The main ones are turnover tax (VAT), Wages Tax, Income Tax and Corporate Income Tax. We can provide business tax advice for entrepeneurs in the Netherlands.

(Corporate) Income Tax

A sole trader or partnership is liable to Income Tax, whereas a limited company is submitted to Corporate Income Tax. Both taxes have their own tax facilities and deduction possibilities.

Our office will complete the annual Dutch corporate tax return in the most advantageous way and we will identify further tax-saving opportunities. Our office is dedicated to reducing the tax burden of your enterprise as much as possible. The corporate tax return will be submitted through our accountants and tax software, which enables us to communicate efficiently with the Tax Office.

VAT

In the Netherlands, apart from the tax returns on the profit made within a business, also turnover tax returns will have to be submitted in order to declare the claimable and payable/due VAT (BTW in Dutch). Also depending on the size of the business, this can be done on monthly, quarterly or yearly basis. For international transactions within the EU, also an ICP form will have to be submitted similarly. Read more about VAT in the Netherlands here.

Wages tax/Payroll

If your business has got employees you will need to set up a payroll administration to make sure the correct amounts for Wages Tax and social security premiums are withheld and paid. The Wages Tax return will have to be submitted monthly. This is also required for the director/owner of a B.V. company, who is regarded as an employee of this business. We can take care of the payroll administration together with the tax requirements and also provide advice for your employment issues.

In your business a lot of international transactions take place and you would like to know how this affects the turnover tax (BTW). You are starting up a business and need tax advice on the available Dutch business structures. Your company based in another country does business in The Netherlands and you want to make sure whether it is liable to any Dutch taxation. You want to employ people from abroad and would like to confirm that they qualify for the 30% ruling. This is where our business tax advice can help you.

In the immensely complex international tax legislation often more questions come up than you care to recount. Whether you have a brief question or an extensive fiscal problem, our experts will provide you with an answer. Best results are obtained if you contact us for tax advice as early as possible when the situation still can be optimized.

For international companies not only Dutch tax law is relevant, but also tax laws in other nations and international tax treaties. This causes complicated situations, but at the same time opens up opportunities for international tax advice and tax planning. In order to avoid double taxation for example it is important that participation exemption applies to the income earned from the foreign subsidiaries.

Do you have a dispute with the Tax Office and do you need professional assistance? J.C. Suurmond & zn. Tax consultants does not hesitate to take over your case and defend your interests by appeal to the Tax Office and if necessary up to the High Court.

Example situations of business tax advice

You are planning to move to the Netherlands from the UK. Your plan is to commence an advisory business with international clients and keep working for your current UK employer in addition. You are looking for some tax/legal advice in relation to your situation.

It is certainly possible to immigrate to NL, commence a business and work for a UK employer in addition. It may be easier to rule out double taxation by invoicing your UK employer from your business and consequently cease to be taxable in the UK. The UK employer may also prefer this rather than having to start running an NL payroll. If you have not lived in NL before you should consider the 30% ruling; it is however important to follow the procedure in the right order.

You and your husband both run a company in France. Your husband issues only one or two invoices a month and you on average 15 per month to customers in the EU. You both have considerable savings. You are considering relocating to the Netherlands. You are looking for a tax consultant who could help you in choosing the best legal structures for your respective companies (also considering your savings), who could help you set them up in the Netherlands, and who could run your daily accounting too.

We would be happy to give you tax advice regarding your possible relocation to NL. Some initial questions would be: where do you live in France and have you lived in NL before? Would you both have EU nationality? If you have worldwide assets setting up a B.V. in The Netherlands could be a good step. since this might qualify you for the 30% ruling

You are new to the Netherlands but have an online business established in the US. You want to know if it is possible to move your company to the Netherlands and what will be the best type of company to register.

It would be interesting to see if the 30% ruling is possible. In that case, it is important if, when, and how long you may have already lived in the Netherlands. Another important question is whether you have already registered with the municipality. We would also need to know whether your US company is a separate entity that can pay out dividends. In that case, are you currently receiving a salary from the company? What level of revenue would the company generate? If we have your answers we are happy to give you specific business tax advice.

If you are thinking of starting business in The Netherlands many legal and fiscal aspects will have to be taken into account. Decisions taken when starting a business often have long-term consequences – either positively or negatively. International business structures need careful tax planning in order to design the most tax efficient structure. Therefore it is important to acquire professional advice. You can contact us for advice.

Our advisors can advise you how to start a business in the Netherlands and can support you with:

  • assisting with incorporation and registering with the Chamber of Commerce;
  • submitting the necessary forms to the Tax Office and other authorities;
  • drafting a business plan and organising the accounts;
  • deciding which business type you want to use, for example sole trader, partnership or limited liability company, which each have their own legal characteristics and tax facilities.

Corporate tax rates

The business investment climate is very favourable in The Netherlands. The corporate tax income rate for example is only 20 to 25%. Research & development projects profit from the innovation box, with a corporate tax rate down to 5%. The Netherlands has got one of the largest tax treaty networks, thus avoiding double taxation with many countries. The Dutch participation exemption causes dividends from qualifying shareholdings to be enjoyed tax free and the fiscal unity regime makes it possible to freely offset profits and losses among group members. Maybe yet more important is the beneficial fiscal climate towards international companies.

Corporate tax facilities

The corporate tax facilities together make international business structures very tax efficient. On top of all this there is the 30% tax ruling for expatriates recruited from abroad, which makes 30% of their income tax free along with other advantages.

Correct financials start with keeping good financial accounts. Therefore it is important that your daily financial transactions are processed correctly. Our office can support you with this or take over the complete accounting.

Annual reports

In the annual financial report all the accounting details are assembled. The information from the annual accounts has to be processed in the (corporate) income tax return. The results also give useful accounting information to the management of the business. The figures can be analysed and compared with previous years, in view of making financial decisions for future projections and budgets. For B.V.’s in the Netherlands for example the financial report will also have to be submitted to the Chamber of Commerce for publication.

Interim accounting reports

Apart from the annual accounts, interim figures will help you to have an up to date financial insight in your business. Only with accurate financial information will you be able to take right important decisions. If you only find out your performance after the year, you may be too late to change the  course. With better accounting and financial management you will achieve better results.  We can help you to analyse both opportunities and bottlenecks.