Taking over a business

Perhaps you are considering taking over an existing company in the Netherlands. In that case, be sure to obtain proper information about the company's financial situation. And get expert advice on the pros and cons of a take-over.

As far as taxes are concerned, pay attention to the following matters.

VAT obligations

What are the VAT obligations of the business? If you take over an existing business or an independent part of the business, the seller is not allowed to charge you VAT.

Possible favourable income tax schemes

Are you taking over the enterprise of your co-entrepreneur or employer? If the transfer takes place while you have had profits from the company as a co-entrepreneur for at least 36 months or if you were employed in the company as an employee, favourable income tax schemes apply in certain cases.

If your partner already has a sole proprietorship (eenmanszaak) and you are continuing it together as a two-person business, it means that you partly take over the business. In this case, the same arrangements apply.

Differentiated premium for the Return-to-Work Fund

Are you taking over activities from a company which employed staff? For both yourself and the employer who is making the transfer it may affect the differentiated premium for the Werkhervattingskas or Whk (Return-to-Work Fund). Information is available in the 'Handboek Loonheffingen', Chapter 7 (only available in Dutch), which you can download from the page Loonheffingen.

It is of no importance if you also take over staff. You have to determine which percentage of the income assessable for social insurance (premieloonsom) of the employer who is making the transfer can be attributed to the activities that are transferred.

Complete the form Melding Loonheffingen Overdracht van activiteiten (Notification of Payroll Taxes in respect of the Transfer of Activities, only available in Dutch). Based on the percentage of the transferred activities, we will calculate which percentage of the differentiated premium is applicable to you.

More information

For more information about taking over a business, please visit business.gov.nl or ondernemersplein.nl (only available in Dutch).

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