Personal income tax is an almost inevitable fact of life for anyone who lives in the Netherlands or has a Dutch source of income. For some, a simple annual personal income tax return will suffice. However, this tax return can rapidly become more complicated if, for example, you are an entrepreneur for personal income tax purposes. Or if you have significant assets, or are a director-majority shareholder. Having a clear understanding of your tax position is very important. We can provide you and your business with the best personal income tax advice based on our extensive experience.
Tax advice for entrepreneurs
If you are an entrepreneur for personal income tax purposes, you will have to deal with complex regulations. Which specific rules for profit determination apply to you? What about investment facilities? And which costs or expenses are tax deductible? By seeking advice from experienced experts, you will always be aware of your tax position and the tax implications of your decisions. Our advisors can support you with practical advice.
Advice geared to your specific situation
We can keep you informed about changing legislation and fiscal points of attention. Whether it concerns the acquisition or sale of an owner-occupied home, the combination of personal income tax and other taxes for director-majority shareholders, or the personal aspects of family businesses: our experts can clarify the applicable tax legislation. This will help you to know where you stand and what your options are.
Entrepreneurship and personal income taxation
Sole proprietorship and self-employed professionals
Partnerships such as the maatschap or the vof
The position of the director-majority shareholder
Year-end pointers: top tax tips for the end of 2023 and the start of 2024
What tax matters should you take care of before the end of 2023? And what points of attention are there for 2024? Read our Year-end pointers for private individuals, entrepreneurs, businesses and employers.
Budget Day 2023: an overview of the new tax proposals
On Budget Day, the Dutch Cabinet presented the 2024 Tax Plan. Tax advisors Wouter van Dam and Robert de Bruijn provide an overview of the new legislative proposals.
Pillar 2: Filing obligations & deadlines
The new Pillar 2 legislation is expected to take effect on 1 January 2024. Among other things, the Minimum Tax Act 2024 creates a new filing requirement for large companies: the top-up tax return. Read more about the tax liability, deadlines and penalties here.
The Pillar 2 top-up tax information declaration
With the introduction of new Pillar 2 legislation, large international businesses and large-scale domestic groups will soon face new reporting requirements. What does the top-up tax information return entail? What are the relevant deadlines and penalties?
Minimum taxation Pillar 2: exclusions, safe harbours, and pitfalls
The introduction of Pillar Two model in 2024 provides for a global minimum taxation for multinational enterprises and large companies. What are the exceptions and safe harbours may apply, and what are some of the pitfalls you must watch out for? Our experts explain all.
Pillar Two: How to prepare for the new minimum taxation
From 2024 onwards, multinational enterprises and large companies may be required to pay top-up tax under the Minimum Taxation Act 2024. How do you ensure that your company is properly prepared? We will describe the required steps below.
Pillar Two: Introducing a minimum level of taxation for multinational enterprises and large companies in 2024
On 1 January 2024, a new set of rules for charging taxes will be introduced for multinational enterprises and large companies. What does this minimum tax involve, and what additional taxation and requirements should you expect?
Legislative proposal adopted: limitation of borrowing from own company
As of 2023, substantial shareholders will pay Dutch personal income tax on debts to their own company exceeding € 700,000. How will this affect your taxes?
Legislative proposal minimum tax 2024 (Pillar 2) published for online consultation
After years of international negotiations, The Netherlands has taken the first step towards a minimum tax for multinational enterprises. The legislative proposal for Pillar 2 has been published for online consultation. Read more about what to expect.