Are you an entrepreneur from another EU country? Find out which tax rules apply to starting, conducting or ending your business in the Netherlands.
Legal structure and tax effects
The form of business or legal structure is important where your liability is concerned. It also affects your tax obligations such as VAT and income tax.
Taking over a business
Are you considering to take over an existing company? Find out everything you need to know about VAT obligations, favourable income tax schemes and more.
Selling your business or part of it
If you are selling your business in the Netherlands, you have to calculate the discontinuation profit (stakingswinst) and pay tax on it.
Corporate income tax exemption
Foundations, non-profit associations and similar organisations conducting a business are exempt from corporate income tax under certain conditions.
SME profit exemption
The profit exemption for small and medium-sized enterprises (SME) (mkb-winstvrijstelling) is a tax allowance for your profit. You are allowed the exemption if you are an entrepreneur.
Reverse-charging VAT when doing business abroad
The reverse-charging of VAT may apply if you provide services to or procure services from other EU countries, and also from non-EU countries.
Filing a tax return
When and where do you file your income tax return in the Netherlands? How can you change your provisional assessment? Can you declare income and capital retrospectively?