Suurmond Tax Consultants
Knowledge base
Want to know more about returning to the Netherlands, emigrating, the amnesty ruling and other tax tips?
other
Is a tax return necessary?If the Tax Office issues you with a tax form or letter to request you to do so, this will have to be filed in any case. If you do…Read more…
other
Please forward: activation code continuous authorisationFor our clients, we request a continuous authorisation from the Tax Office instead of the annual authorizations. This may of course be canceled at any time again. If you receive…Read more…
other
Crypto curranciesIf applicable, please also provide us with information about your crypto currencies for the tax return 2025 Crypto currencies are part of the assets and it is mandatory to declare…Read more…
other
Legal interest on tax amountsWith the new tax interest rules, from July 1st 2026 the Tax Office will charge interest on tax debts for the 2025 tax return This interest amounts to 5%. The…Read more…
other
Cash in box 3If you own any cash money as per 1st of January 2025 that exceeds the threshold of € 661,–(€1.322,– for fiscal partners), it must be declared in box 3. For…Read more…
other
New box 3 tax over assetsFictitious system In the 2025 tax return your assets are in principle subject to the fictitious box 3 levy. Bank accounts are taxed at a low rate, while other assets…Read more…
other
Secure file transferWe use Secudoc to guarantee the safe transfer of larger files and documents. We use Secudoc to guarantee the safe transfer of larger files and documents. If you want to…Read more…
other
Facilities for entrepeneursEntrepreneurs can apply for the small business and/or starters deductions and research and development deduction. In recent years the self-employed deduction has been decreased and in 2025 amounts to €…Read more…
other
Tax deductions 2025The following deductions are available in the 2025 Income Tax return to reduce your taxable income Please note that for some of the tax deductions a threshold or other conditions…Read more…
expats individuals
DAFT visaThe Dutch American Friendship Treaty or DAFT makes it attractive for US expats to launch a business in the Netherlands and can even be used, in some situations to qualify…Read more…
other
Changes in the 30%-rulingIn 2024, the 2025 Tax Plan confirmed further adjustments to the 30%-ruling. From 2027, the maximum tax-free allowance under the 30%-ruling will be 27% instead of 30%. Additionally, the option…Read more…
expats individuals
30 Percent Ruling NetherlandsThe 30 percent ruling means that 30 percent of your salary is paid out on a tax free basis for a period of five years. Want to know if you…Read more…
expats individuals
M form – A mistake is easily madeUnfortunately, the M form is susceptible to a wide variety of possible mistakes. There are several reasons why these mistakes are made, not taking into account the many questions that…Read more…
expats individuals
5 reasons to hire a Dutch tax advisor in 2026Have you moved to The Netherlands in 2025? There are a few things to consider then, tax-wise. We can help you file your taxes and claim any deductions or benefits…Read more…
expats individuals
Moving to the NetherlandsAre you considering moving (back) to the Netherlands? Most likely you have several scenarios in mind and you are wondering what the tax impact and benefits of each scenario would…Read more…
expats individuals
Living in the Netherlands but working abroadAre you living in the Netherlands but working abroad? For many expats, it is becoming increasingly easier to work remotely from abroad for their Dutch employer. 183 day rule Netherlands…Read more…other
End of year tax tips 2025 (business)Other tax tips and changes:Read more…other
End of year tax tips 2025 (business)Small business VAT exemption Do you expect your annual turnover to remain below € 20.000 in the coming years? Then it is possible to apply for the small business VAT…Read more…other
End of year tax tips 2025 (business)Tax free scheme We would like to make you aware of the possibility under the Dutch Wages Tax Act to make a payment on a tax free basis for certain…Read more…other
End of year tax tips 2025 (business)Tax free-allowances employees The tax-free travel allowance of € 0,23 remains the same in 2026. Because many people have been working from home since the covid crisis (and this indirectly…Read more…other
End of year tax tips 2025 (business)Changes for sole proprietorship /partnership The self-employed deduction has been phasing out since 2020. From 2023, this is happening in an accelerated fashion. The plan is to gradually reduce the…Read more…other
End of year tax tips 2025 (business)Restriction from borrowing from own company The possibility to borrow from one’s own BV has been restricted as of 2023, with the taking effect of the Excessive Borrowing from Own…Read more…other
End of year tax tips 2025 (business)Tax interest Since the introduction of the interest regime in 2013, there has been criticism regarding the disproportionate nature of the system. Taxpayers were charged higher interest, particularly when there…Read more…other
End of year tax tips 2025 (business)Additional levy for non-electric company cars From 1 January 2027, an additional levy will be introduced for non-electric company cars made available to employees. This levy amounts to 12% of…Read more…other
End of year tax tips 2025 (business)Changes box 2 In 2024 a two bracket tax rate was introduced in box 2. This concerns income from substantial interest, such as dividends and capital gains on shareholdings above…Read more…other
End of year tax tips 2025 (business)Change in corporate tax The 2025 corporate tax rates will remain the same as for 2024: Corporate tax 2025 2026 First bracket up to € 200.000 19% Second bracket from…Read more…other
End of year tax tips 2025 (individual)Other tax tips and changes General Deductions Box 3 Home ownersRead more…other
End of year tax tips 2025 (individual)Declaration of actual return Taxpayers whose actual return is lower than the fictitious return may now choose to report their actual return to the Tax Office by submitting a ‘declaration…Read more…other
End of year tax tips 2025 (individual)Update box 3 developments For years, legal proceedings have taken place over the fictitious method of taxing Box 3 assets. The system assumed a fictitious return that was considerably higher…Read more…other
End of year tax tips 2025 (individual)Changes Box 3 – Benefit from savings and investments As in 2025, the system based on a fictitious return will in principle also apply in 2026. Under this system, the…Read more…other
End of year tax tips 2025 (individual)Changes Box 1 Tax – Income from work and first-residence property In 2026, there will be no major changes to income tax in Box 1. The below chart gives an…Read more…other
End of year tax tips 2025 (individual)Tax Plan Summary The current government has presented the Tax Plan for 2026. While there are no major structural changes, several smaller measures may nonetheless have noticeable effects in specific…Read more…
business clients
What administrative steps should be taken after setting up a company?Once your company is established, several administrative steps must be completed. We support you with:Read more…other
Is a tax return necessary?If the Tax Office issues you with a tax form or letter to request you to do so, this will have to be filed in any case. If you do…Read more…other
Please forward: activation code continuous authorisationFor our clients, we request a continuous authorisation from the Tax Office instead of the annual authorizations. This may of course be canceled at any time again. If you receive…Read more…
other
Crypto curranciesIf applicable, please also provide us with information about your crypto currencies for the tax return 2024 Crypto currencies are part of the assets and it is mandatory to declare…Read more…
other
Legal interest on tax amountsWith the new tax interest rules, from July 1st 2025 the Tax Office will charge interest on tax debts for the 2024 tax return. This interest amounts to 6,5% for…Read more…
other
Cash in box 3If you own any cash money as per 1st of January 2024 that exceeds the threshold of € 653,– (€1.306,– for fiscal partners), it must be declared in box 3….Read more…
other
Changes box 3 tax over assetsAs in the 2023 tax return, your assets are in principle subject to the fictitious box 3 levy in 2024. Bank deposits are taxed at a low rate, while other…Read more…other
Secure file transferWe 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…Read more…other
Facilities for entrepeneursEntrepreneurs 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…Read more…other
Tax deductions 2024The following deductions are available in the 2024 Income Tax return to reduce your taxable income:Read more…
expats individuals
Tax return Netherlands 2024 – myths and factsThe tax return period is back, and 1st of May deadline is prominently highlighted in the news. But is all the attention on this dreaded date actually justified? And what…Read more…
business clients
Why to hire a Dutch accountantIf you own a business in the Netherlands or are considering starting one, accurate financial reporting is essential for achieving success. Whether your business is newly established and you are…Read more…
other
Other tax tips & changesHere are some other corporate tax changes and tips for you.Read more…
other
Deadline (de)registering for KOR arrangementDo you expect your annual turnover to remain below € 20.000 in the coming years? And do you wish to participate in the small business VAT exemption arrangement (KOR)? Then…Read more…
other
Tax-free schemeWe would like to make you aware of the possibility under the Dutch Wages Tax Act to make a payment on a tax free basis for certain reimbursements which normally…Read more…
other
Tax-free allowances employeesThe tax-free travel allowance of € 0,23 remains the same in 2025. Because many people have been working from home since the corona crisis (and this indirectly costs the employee…Read more…
other
Charitable giving from own BVIt was the intention of this cabinet to halve the benefit of the charitable donations deduction. The 2025 Tax Plan therefore scrapped the gift deduction in corporate income tax. However,…Read more…
other
Changes for sole proprietorship /partnershipThe self-employed deduction has been phasing out since 2020. From 2023, this is happening in an accelerated fashion. The plan is to gradually reduce the self-employed deduction by € 1.280…Read more…
other
Restriction on borrowing from own companyThe possibility to borrow from one’s own BV has been restricted as of 2023, with the taking effect of the Excessive Borrowing from Own Company Act(wet excessief lenen). If a…Read more…
other
Changes in box 2 taxIn 2024 a two bracket tax rate was introduced in box 2. This concerns income from substantial interest, such as dividends and capital gains on shareholdings above 5%. The rate…Read more…other
Change in corporate taxThe 2025 corporate tax rates will remain the same as for 2024: Corporate tax 2025 2026 First bracket up to € 200.000 19% Second bracket from € 200.000 25,8%Read more…
expats individuals, other
Other tax tips & changesHere are some other tax tips and changes for you this year. General Deductions Box 3 Home ownersRead more…
expats individuals, other
Exit taxLately we have received a lot of queries about a so-called emigration tax or Exit Tax. A motion was passed by parliament in October, asking the government to explore options…Read more…
expats individuals, other
Changes in the 30% rulingIn late 2023, two amendments to the 2024 tax plan were adopted that further restricted the 30%-ruling. This involved the reduction of the tax-free percentage to 20% after 20 months…Read more…
expats individuals, other
Possibility of taxing actual return in box 3As described here, in the summer of 2025 a form can be filled in by taxpayers whose actual return was lower than the fictitious return in a given year. However,…Read more…
expats individuals, other
Box 3 tax under the new system for 2024 and 2025:Here is an overview of the box 3 tax under the new system for 2024 and 2025: Box 3 tax 2024 2025 Asset category Fictitious income Fictitious income Bank accounts…Read more…
expats individuals, other
Changes 2025 Box 3 – Benefit from savings and investmentsFor box 3, there are no major changes in 2025 compared to 2024. Under this system, the savings, other assets and debt categories each have their own percentage of fictitious…Read more…
expats individuals, other
Supreme Court ruling and corrections box 3 levyLegal proceedings have been going on for years about the fictitious way of levying tax on the box 3 capital. After all, a fictitious return was assumed that was many…Read more…
other
Changes Box 1 Tax – Income from work and first-residence propertyIn 2025 a new bracket will be added to the Income Tax in box 1 for individuals who have not yet reached the state pension (AOW) age. The below chart…Read more…
business clients
Top tips for a successful business in the NetherlandsIt isn’t hard to find reasons to move and start a business in the Netherlands or to move to the Netherlands with your business.The Dutch are known for having a…Read more…
expats individuals
30% ruling becomes 27% rulingThe advantageous 30% ruling is getting harder to obtain! Read more here. Restrictions Last year, it was abruptly decided that the 30%-ruling was to be restricted. The maximum tax-exempt reimbursement…Read more…
expats individuals
Capital gains tax in the Netherlands?In the Netherlands, capital gains and actual rental income on a property are currently not taxed. Instead, the Dutch tax authority assumes a fixed yield of up to 6.04% on…Read more…
expats individuals
What is Dutch budget day?In the Netherlands, Budget Day, known as Prinsjesdag or ‘Prince’s Day,’ takes place on the third Tuesday of September. During this event, the King delivers the Speech from the Throne,…Read more…
business clients, expats individuals
Back to the basicsNew country, new tax system. Even if taxes aren’t the first thing you think about when moving country, they can become pretty important soon enough. Here is a brief overview…Read more…
expats individuals
Cross-border work – a challenge?If you are thinking about working in the Netherlands, then there are a few things you may need to consider. You may have to request documents to work in the…Read more…
expats individuals
The 30% ruling : changes & future prospects for expatsAre you an expat and are you moving to The Netherlands? Then you might be eligible for the 30%-ruling. Click here to view the requirements. The 30%-ruling has undergone a…Read more…
expats individuals
Tax return 2023 NetherlandsIt’s that time again: the Dutch tax return for 2023 can be filed again! For many expats residing in the Netherlands, completing their tax return seems an easy job, due…Read more…
expats individuals
Is a tax return necessary?If the Tax Office issues you with a tax form or letter to request you to do so, this will have to be filed in any case. If you do…Read more…
other
Please forward: activation code continuous authorisationFrom last year onwards we are requesting a continuous authorisation from the Tax Office for our clients instead of the annual authorizations. This may of course be canceled at any…Read more…
other
Crypto currenciesIf applicable please also provide us with information about your crypto currencies for the tax return 2023. Crypto currencies are part of the assets and it is mandatory to declare…Read more…other
Legal interest on tax amountsWith the new tax interest rules, from July 1st 2024 the Tax Office will charge interest on potential tax debts for the 2023 tax return. This interest amounts to 7,5%…Read more…
expats individuals
Cash in box 3If you own any cash money as per 1st of January 2023 that exceeds the threshold of € 596,–(€1.196,– for fiscal partners), it must be declared in box 3. For…Read more…
expats individuals
Increasing taxation on (rental) property in box 3As previously communicated, from 2023 onwards the correction that was possible based on the rented status of a second property will be limited. Whereas until 2022, depending on the level…Read more…
expats individuals
Changes box 3 over assetsIn the 2022 tax return it was still possible to choose between the new and the old system of box 3 levy. From 2023 onwards this choice is no longer…Read more…
business clients, expats individuals
Secure file transferWe 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…Read more…
business clients
Facilities for entrepeneursEntrepreneurs 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…Read more…
expats individuals
Tax deductions 2023The following deductions are available in the 2023 Income Tax return to reduce your taxable income: DeductionsRead more…
expats individuals, other
How to keep your house in the Netherlands in the most advantageous wayWith the changes to the box 3 system it is important to keep your home in The Netherlands outside of box 3 if possible. Under certain conditions it is possible…Read more…
business clients
Considering a Dutch accountant for 2024? Here are 4 great reasons to back your choice!Wondering why you should hire a Dutch accountant for the job? Here are four compelling reasons. Tip 1: Navigate Dutch Tax Laws with Ease Complying with Dutch tax laws and…Read more…
expats individuals
Declaring foreign assets NetherlandsThe 30 percent ruling – a financial gem that grants you tax-free 30 percent of your salary tax-free for five years. Dubbed the “30% tax facility,” this enticing benefit extends…Read more…
expats individuals
Supreme Court judgement on box 3 levyAs you may have heard in the press, the Supreme Court ruled on 24 December 2021 that the box 3 tax based on a fictitious return on investment in 2017…Read more…
expats individuals
Is your 30% ruling ending?For many expats the 30% ruling may cease by the end of this year as the transition period for those originally with an 8 year duration is discontinued. It is…Read more…
expats individuals
Tax return Netherlands: gain maximum tax benefitOf course, you don’t want to miss out on any tax benefits in the Netherlands that you are entitled to. In that case, you need to file a tax return…Read more…
expats individuals
Do you need expert tax advice to understand and optimize Dutch taxes?When it comes to your tax affairs we understand that you are looking for a trusted tax advisor with a proactive, long term focus and personal service. Our experienced tax…Read more…
expats individuals
M form NetherlandsMake sure your M form is filed correctly and tax-efficient. Mistakes are easily made and can unnecessarily cost you a lot of money. Our expert tax advisors are happy to…Read more…
expats individuals
Leaving the Netherlands tax adviceAre you leaving the Netherlands (again)? Do you want to know how to optimize your moving situation tax-wise? If you seek tax advice in an early stage you can make…Read more…
expats individuals
HousingBuying a house in The Netherlands may be more favourable than renting as there are major advantages in owning a house. Most important is that interest paid on a mortgage…Read more…
expats individuals
Double taxation reliefIf, as a resident, your worldwide income is taxable in the Netherlands it may also be (partly) subject to taxation elsewhere, resulting in double taxation. In most of these cases…Read more…
expats individuals
Wealth taxDo you need tax advise on how to minimize wealth tax in your international living or job situation? Are you (considering) moving to the Netherlands and want to understand wealth…Read more…
expats individuals
Inheritance and gift taxInheritance tax especially, but also gift tax, can be a very complicated matter, depending on many variables. Dutch inheritance and gift tax percentages are pretty high, but there are also…Read more…
expats individuals
183 day rule NetherlandsDo you work abroad for part of the year while living in the Netherlands? The 183-day rule prevents you from paying tax on your salary in two countries and determines…Read more…
business clients
Tax returns for businessesBusinesses 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….Read more…
business clients
Business tax adviceIn 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…Read more…
business clients
Starting a business in the NetherlandsIf you are thinking of starting a business in The Netherlands many legal and fiscal aspects will have to be taken into account. Decisions taken when starting a business often…Read more…
business clients
AccountingCorrect 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…Read more…other
End of year tax tips 2022We would like to inform you about the latest tax changes and saving opportunities with this end-of-year newsletter. We hope you will benefit from this newsletter. Please contact our office…Read more…news, the team
Suurmond Taxconsultants and RRT together for Ukraine!Among the various organisations we support, our financial support to the RRT Rapid Relief Team is the most current. RRT provides hope and support to people over the whole world…Read more…other
Newsletter Income Tax return 2021Find our newsletter via de link below Download our newsletter Do you want to talk to one of our specialist? Contact us.Read more…