Articles

SMALL BUSINESS REGULATION FOR VAT AS OF 2020 September 2, 2019 - Starting 1 January 2020 a new small business regulation (a.k.a. ‘KOR’) for VAT will come into force. 1. Old regulation (until 2019) Under the old regulation – which is applicable up to 2019 – sole traders/zzp’s and cooperations of natural persons (‘maatschap’, VOF) are eligible for a reduction of VAT if – on balance –… Read more →
WORKING OUTSIDE THE NETHERLANDS AS EMPLOYEE OR SELF-EMPLOYED INDIVIDUAL December 13, 2018 - A tax resident of the Netherlands who starts working (temporarily) outside the Netherlands as either an employee or as a self-employed individual could get faced with the income tax, the social security and – in case of activities as self-employed – with the VAT of the Netherlands as well as of the foreign country concerned.… Read more →
DUTCH INCOME TAX RETURN: WHO, WHAT AND WHEN March 23, 2018 - The 2018 Dutch income tax return can be filed as of 1 March 2019. Who is invited by the tax office to file a tax return, must file it. Who is not invited, is either allowed to or obliged to file a tax return depending on the facts. This applies to resident as well to… Read more →
SELF-EMPLOYED PERSON: ENTREPRENEUR OR NOT? November 15, 2017 - If you decide to start as a self-employed person – in popular language: to become a ZZP – this has consequences for your income tax and your social security position. The consequences depend on the qualification of your activities: do you have income as an entrepreneur, income from other activities or does it qualify as… Read more →