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- 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…
- 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…
- 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…
- 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…
- 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….
- 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…
- 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…
- 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…
- Tax deductions 2024The following deductions are available in the 2024 Income Tax return to reduce your taxable income:
- 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…
- Other tax tips & changesHere are some other corporate tax changes and tips for you.
- 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…
- 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…
- 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…
- 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,…
- 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…
- 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…
- 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…
- Change in corporate taxThe 2025 corporate tax rates will remain the same as for 2024: Corporate tax 2024 2024 First bracket up to € 200.000 19% Second bracket from € 200.000 25,8%
- Other tax tips & changesHere are some other tax tips and changes for you this year. General Deductions Box 3 Home owners
- 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…
- 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…
- 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,…
- 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…
- 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…
- 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…
- 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…
- 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…
- 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…
- 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…
- 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,…
- 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…
- 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…
- 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…
- 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…
- 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…
- 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…
- 5 reasons to hire a Dutch tax advisorHave you moved to The Netherlands in 2023? There are a few things to consider then, tax-wise. We can help you file your taxes and claim any deductions or benefits…
- Considering a Dutch accountant for 2024? Here are 4 great reasons to back your choice!As the new year looms on the horizon, businesses everywhere are gearing up for a fresh start in 2024. For expats who’ve made the Netherlands their new home and are…
- Adieu 30% ruling, Hello wealth tax – 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…
Who are Suurmond Tax Consultants
Since 1986 expat and business tax advice in relation to the Netherlands is one of our areas if expertise we provide to our individual and/ or business clients.
In addition, we can also assist in a variety of other cross-border situations. We will ensure you are compliant as well and that you pay no more tax than needed. Examples include advising clients as to starting a business in The Netherlands, accounting, property tax, and amnesty ruling. We file all types of tax returns and specialise for example in the 30% ruling and 183-days rule consequences. The value we can add with our fiscal advice, is a key focus point to us. Also, what should not be overlooked, is the fact that a correct tax return will prevent future issues and penalties. This is essential when moving to a new country, or when setting up a business in a new country.
Contact
J.C. Suurmond & zn. Tax Consultants
Zwarte Zee 100
3144 DE Maassluis
T: +31 (0)10-3033701
E: taxadvice@jcsuurmond.nl
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General information
CoC register: 27224918
VAT: NL 8016.36.668.B.01