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.
Director-majority shareholders, and high-net-worth individuals
Our tax advisors can analyse your tax position and discuss any relevant points of attention or new tax rules with you. As an individual, but certainly as an entrepreneur or director-majority shareholder, it is important to have a clear understanding of your tax position when preparing your income tax return. This includes examining whether you are making correct use of the tax facilities available to you, and any other matters that may be relevant to you now or in the future.
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
Discover other specialisations within Tax services
Corporate income tax advice
Determining the taxable profits in accordance with corporate income tax legislation can be quite difficult. In the process, you must take into account numerous other rules, such as anti-abuse measures, interest deduction limitations and exemption clauses. We can to help you with this.
International tax advisory services
If your business operates internationally, you may have to deal with various different international tax rules. We would gladly make use of our knowledge and our international Baker Tilly network to help you address any international business and tax issues you may face.
Personal income tax advice
Determining your personal income tax position can become complicated. Especially if, for instance, you are an entrepreneur or a director-majority shareholder, if you buy a house or retire, or if you have significant assets. With the help of our practical and proactive advisory services, you will always know where you stand and what lies ahead.
Tax returns and tax compliance
From periodic or annual tax returns to other reporting or information requirements, individuals and entrepreneurs face more and more tax and other obligations. We can assist you in meeting these obligations and work with you to ensure that you are compliant with the applicable laws and regulations.
Are you aware of what your financial position is and whether you will be able to achieve your short- and long-term goals? Our estate planning specialists would be happy to assist you with advice and support in the areas of gifting, inheritance tax, financial planning and business succession.
Tax authorities in many countries are increasingly turning their attention to transfer pricing and profit allocation. We can advise you on your transfer pricing policies with the aid of i.a. analyses and clear documentation.
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.
Budget Day 2022: new tax plans announced
The new Dutch tax plans were unveiled on Budget Day ( Prinsjesdag ). The plans include higher taxes for businesses and wealthy shareholders. Read more about the proposed changes to Dutch tax legislation.
The end of transfer pricing mismatches
As of 1 January 2022, transfer pricing mismatches are a thing of the past for international businesses.
EC proposal to combat use of shell entities
On 22 December 2021, the European Commission presented a proposal for a Directive to combat the use of shell entities in tax planning.
Reduced tax rate for profits from innovation
The innovation box is one of the tax measures aimed at encouraging innovation. How does the innovation box work?