Dutch GOV
Collection
Random collection with open data from the Dutch Goverment. • 3 items • Updated • 2
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values | lastmod stringdate 2016-08-30 09:27:06+0100 2026-10-30 15:27:56+0100 | text stringlengths 42 41.2k |
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https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/belastingdienst/privatpersonen/privatpersonen | Privatpersonen | privatpersonen | de | particulier | 2023-10-17T13:03:25+01:00 | ### Steuererklärung abgegeben
### Einkommenserklärung Ausland
### Abzugsposten und Ermäßigungen wenn Sie im Ausland leben
### Expat-Regelung (30-%-Regelung) beantragen
Sie erhalten dann einen Ausgleich für Ihre zusätzlichen Lebenshaltungskosten.
### Einkommensteuererklärung
### Nach Ihrer Steuererklärung
- Wann ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/belastingdienst/unternehmen/sonstige_themen/sonstige_themen | Sonstige Themen | sonstige_themen | de | zakelijk | 2026-09-16T10:02:34+01:00 | Javascript ist in Ihrem Webbrowser deaktiviert. Sie müssen Javascript aktivieren, um unsere Website aufrufen zu können. |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/belastingdienst/unternehmen/steuererklarung_einreichen/elektronische_steuererklarung/fur-unternehmer-abgabe-von-steuererklarungen-mit-einer-buchhaltungssoftware/fur-unternehmer-abgabe-von-steuererklarungen-mit-einer-buchhaltungssoftware | Für Unternehmer: Abgabe von Steuererklärungen mit einer Buchhaltungssoftware | steuererklarung_einreichen | de | zakelijk | 2025-03-20T07:10:40+01:00 | # Für Unternehmer: Abgabe von Steuererklärungen mit einer Buchhaltungssoftware
Reichen Sie als Unternehmer Ihre Steuererklärungen mit Ihrer eigenen Buchhaltungssoftware ein? Dann sind Sie verpflichtet, den Standard Business Reporting (SBR) zu verwenden. SBR ist der nationale Standard für den elektronischen Austausch v... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/belastingdienst/unternehmen/steuererklarung_einreichen/elektronische_steuererklarung/fur-unternehmer-eine-steuererklarung-uber-eines-unserer-portale-einreichen/abgabe-ihrer-einkommenssteuererklaung-uber-mijn-belastingdienst | Abgabe Ihrer Einkommenssteuererklärung über Mijn Belastingdienst | steuererklarung_einreichen | de | zakelijk | 2026-04-02T16:50:41+01:00 | # Abgabe Ihrer Einkommenssteuererklärung über Mijn Belastingdienst
Sind Sie Unternehmer für die Einkommensteuer? Wenn ja, können Sie eine Steuererklärung über Mijn Belastingdienst einreichen, genau wie eine Privatperson.
In Ihrer Einkommenssteuererklärung füllen Sie eine Reihe von Fragen aus, die speziell für Unterne... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/belastingdienst/unternehmen/steuererklarung_einreichen/elektronische_steuererklarung/fur-unternehmer-eine-steuererklarung-uber-eines-unserer-portale-einreichen/ihre-steuererklarung-unter-mijn-belastingdienst+-zakelijk-einreichen/ihre-steuererklarung-unter-mijn... | Ihre Steuererklärung unter Mijn Belastingdienst Zakelijk einreichen | steuererklarung_einreichen | de | zakelijk | 2025-09-29T09:11:07+01:00 | # Ihre Steuererklärung unter Mijn Belastingdienst Zakelijk einreichen
Mijn Belastingdienst Zakelijk ist das Portal für Unternehmer. Über dieses Portal können Sie alle Ihre geschäftlichen Steuern erledigen.
## Anmelden bei Mijn Belastingdienst Zakelijk
Bei Mijn Belastingdienst Zakelijk melden Sie sich mit eHerkenning... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/belastingdienst/unternehmen/steuererklarung_einreichen/elektronische_steuererklarung/fur-unternehmer-eine-steuererklarung-uber-eines-unserer-portale-einreichen/ihre-steuererklarung-unter-mijn-belastingdienst+-zakelijk-einreichen/ruckmeldungen-bei-der-abgabe-vo... | Rückmeldungen bei der Abgabe von Steuererklärungen unter Mijn Belastingdienst Zakelijk | steuererklarung_einreichen | de | zakelijk | 2025-06-01T18:38:06+01:00 | # Rückmeldungen bei der Abgabe von Steuererklärungen unter Mijn Belastingdienst Zakelijk
Wenn Sie eine Steuererklärung unter Mijn Belastingdienst Zakelijk einreichen oder andere Steuersachen erledigen, erhalten Sie von uns eine Antwort.
- Empfangsbestätigung
Nachdem Sie Ihre Steuererklärung gesendet haben, erscheint ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/niet_in_enig_menu/privatpersonen/cookies | Cookies | niet_in_enig_menu | de | null | 2026-10-19T15:34:31+01:00 | # Cookies
Auf der Website des Finanzamtes verwenden wir Cookies, um die Benutzerfreundlichkeit zu verbessern und den Besuch der Website näher zu untersuchen. Die Cookies, die wir verwenden, legen keine personenbezogenen Daten fest.
## Was sind Cookies?
Viele Websites, die Sie besuchen, legen kleine Textdateien im Sp... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/standaard_functies/privatpersonen/hilfe/pdf_datei/pdf_dateien | PDF-Dateien | hilfe | de | particulier | 2025-03-20T07:04:58+01:00 | # PDF-Dateien
Wenn Sie einen Hyperlink anklicken, der auf eine PDF-Datei verweist, so sind – abhängig von Ihren Browser-Einstellungen – verschiedene Situationen möglich:
- Es wird eine Meldung angezeigt mit der Frage, ob Sie die PDF-Datei öffnen oder auf Ihrem Computer speichern möchten.
- Die PDF-Datei erscheint im ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/standaard_functies/privatpersonen/hilfe/rss/rss | RSS | hilfe | de | particulier | 2025-11-18T08:04:04+01:00 | # RSS
Der Ausdruck RSS steht für Really Simple Syndication. Es ist eine einfache Art, sich automatisch über Nachrichten auf Ihren bevorzugten Websites zu informieren. Der Meldemechanismus RSS sorgt für ein Signal ('Nachrichten'), wenn Sie sich für RSS-Feeds angemeldet haben. Ein direkter Link in dieser Meldung sorgt d... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/standaard_functies/privatpersonen/kontakt/anderen_themen/andere_themen | Andere Themen | kontakt | de | particulier | 2026-09-18T12:01:45+01:00 | # Andere Themen
## Verbrechen melden
Verbrechen melden bei Steuerverwaltung und Zoll.
(Belastingdienst, Douane und Toeslagen). |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/standaard_functies/privatpersonen/kontakt/anrufen/ein_steuer_telefon_anrufen | Ein SteuerTelefon anrufen | kontakt | de | particulier | 2026-09-18T12:46:24+01:00 | # Ein SteuerTelefon anrufen
## SteuerTelefon für Einwohner der Niederlande
Wenn Sie Fragen haben zu Steuern und Zuschläge in den Niederlanden
## SteuerTelefon Ausland
Fragen von Privatpersonen und Unternehmen, die außerhalb der Niederlande ansässig, aber in den Niederlanden steuerpflichtig sind
## SteuerTelefon Au... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/standaard_functies/privatpersonen/kontakt/anrufen/steuertelefon_auto_pkw | 0800 - 0749: SteuerTelefon Auto (PKW) (Anrufe aus den Niederlanden) | kontakt | de | particulier | 2026-09-18T14:18:08+01:00 | # 0800 - 0749: SteuerTelefon Auto (PKW) (Anrufe aus den Niederlanden)
Anrufe aus dem Ausland: +31 55 538 53 74.
Montag bis Freitag: 8.00 bis 17.00 Uhr.
## Für wen?
Für Fragen zu Import und Steuern für Ihr Auto oder Motorrad. |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/standaard_functies/privatpersonen/kontakt/anrufen/team_fur_grenzuberschreitende_arbeit_und_unternehmerische_tatigkeiten_team_gwo | Team für grenzüberschreitende Arbeit und unternehmerische Tätigkeiten (Team GWO) | kontakt | de | particulier | 2026-09-18T14:28:50+01:00 | # Team für grenzüberschreitende Arbeit und unternehmerische Tätigkeiten (Team GWO)
Haben Sie Fragen zur Einkommensteuer oder zu den Lohnabgaben bei grenzüberschreitenden Situationen? Nehmen Sie Kontakt auf mit dem Team GWO.
Im Team GWO arbeiten Beschäftigte der deutschen und niederländischen Steuerbehörde zusammen, u... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/standaard_functies/privatpersonen/kontakt/nicht_einverstanden_mit_uns1/beweis/beweis | Beweis | kontakt | de | particulier | 2025-03-20T07:07:16+01:00 | # Beweis
## Wer behauptet, der beweist
Nehmen wir an, Sie geben in Ihrer Einkommensteuererklärung einen Abzugsposten an, etwa die Hypothekenzinsen. Oder wir erklären, uns nicht in Ihrer Einkommensteuererklärung nicht finden zu können, da wir vermuten, dass Sie mehr Einkünfte hatten, als Sie angegeben haben. Wer hat d... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/themaoverstijgend/programme_und_formulare/angabe-des-welteinkommens-2024 | Angabe des Welteinkommens 2024 | programme_und_formulare | de | null | 2025-05-06T08:16:21+01:00 | # Angabe des Welteinkommens 2024
Mit dem Formular Opgaaf wereldinkomen 2024 (Angabe des Welteinkommens 2024, nur auf Niederländisch verfügbar) geben Sie Ihr Welteinkommen an. Wir senden Ihnen dieses Formular zu, wenn Sie oder Ihr Partner im Jahr 2024 nicht in den Niederlanden wohnten und einen Zuschlag bekamen. Oder w... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentde/themaoverstijgend/programme_und_formulare/antrag-steuerformular-m-2024 | Steuererklärungsformular M 2024 anfordern | programme_und_formulare | de | null | 2025-02-26T07:59:42+01:00 | # Steuererklärungsformular M 2024 anfordern
Haben Sie nur einen Teil des Jahres 2024 in den Niederlanden gewohnt, weil Sie in die Niederlande eingewandert oder aus den Niederlanden ausgewandert sind? Reichen Sie dann die Online-Steuererklärung M 2024 ein.
Oder reichen Sie Ihre Steuererklärung mit dem Papierformular M... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/business | Business | business | en | zakelijk | 2023-11-14T09:49:04+01:00 | Tax schemes and benefits for EU businesses |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/business-insurance-premium-tax/insurance_premium_tax/further_information/further_information | Contact the servicedesk | business-insurance-premium-tax | en | zakelijk | 2025-03-20T07:12:23+01:00 | # Contact the servicedesk
If you have any questions or would like to know more about insurance premium tax, please contact the servicedesk Insurence premium tax. Calling from abroad: +31 88 153 94 20. Monday through Friday: 8.00 to 16.00 hours (C.E.T.). |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/business-public-benefit-organisations/public_benefit_organisations/publishing-anbi-information-on-a-website/exceptions | Exceptions | business-public-benefit-organisations | en | zakelijk | 2026-07-17T11:32:15+01:00 | # Exceptions
In a number of cases you won’t be required to publish information about your ANBI on the internet. Read below to see if these exceptions apply to you.
## Do not publish the names of directors of churches
If your ANBI is a church you do not need to publish the names of the directors on the internet.
## ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/business-public-benefit-organisations/public_benefit_organisations/publishing-anbi-information-on-a-website/publishing_the_financial_statement | Publishing the financial statement | business-public-benefit-organisations | en | zakelijk | 2026-07-17T11:47:18+01:00 | # Publishing the financial statement
You have to publish a financial statement of your ANBI on the internet. The financial statement may concern the following information:
- The balance sheet
- The profit and loss statement
- An additional explanation
You must publish the financial statement on your own website with... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/business-public-benefit-organisations/public_benefit_organisations/tax_advantages_pbo/which_tax_advantages_are_available_to_a_pbo | Which tax advantages are available to a Public Benefit Organisation? | business-public-benefit-organisations | en | zakelijk | 2026-07-17T11:58:03+01:00 | # Which tax advantages are available to a Public Benefit Organisation?
ANBIs have a number of tax advantages, such as:
- An ANBI does not pay Dutch inheritance tax or gift tax on inheritances.
- An ANBI does not pay Dutch gift tax on gifts that the organisation awards to the public benefit.
- Natural and legal person... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/eu-rights-and-rules-in-the-netherlands/eu-businesses/business-discontinuation-relief/business-discontinuation-relief | Business discontinuation relief | eu-rights-and-rules-in-the-netherlands | en | zakelijk | 2025-03-20T07:09:39+01:00 | # Business discontinuation relief
Have you ended your business, for instance by selling it? It means that you must pay tax on the discontinuation profit (*stakingswinst*). The discontinuation profit is reduced by discontinuation relief (*stakingsaftrek*). The relief equals the discontinuation profit but it has a maxim... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/eu-rights-and-rules-in-the-netherlands/eu-businesses/corporate-income-tax-exemption/corporate-income-tax-exemption | Corporate income tax exemption | eu-rights-and-rules-in-the-netherlands | en | zakelijk | 2025-03-20T07:05:39+01:00 | # Corporate income tax exemption
Foundations, non-profit associations and similar organisations conducting a business are exempt from corporate income tax:
- if the taxable profit in any one year does not exceed €15,000, or
- if the taxable profit in any one year is higher than €15,000, but together with the taxable ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/eu-rights-and-rules-in-the-netherlands/eu-businesses/discontinuing-your-business/discontinuing-your-business-and-tax-matters | Tax matters to deal with when discontinuing your business | eu-rights-and-rules-in-the-netherlands | en | zakelijk | 2025-08-11T11:16:35+01:00 | # Tax matters to deal with when discontinuing your business
Are you discontinuing your business indefinitely and is your business registered with the Chamber of Commerce (KvK)? In that case you must de-register with the KvK. This means the KvK will discontinue and cancel your VAT registration number. The KvK will noti... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/eu-rights-and-rules-in-the-netherlands/eu-businesses/eu-businesses | EU businesses | eu-rights-and-rules-in-the-netherlands | en | zakelijk | 2023-11-14T09:59:33+01:00 | # EU businesses
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 oblig... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/eu-rights-and-rules-in-the-netherlands/eu-businesses/sme-profit-exemption/sme-profit-exemption | SME profit exemption | eu-rights-and-rules-in-the-netherlands | en | zakelijk | 2025-03-20T07:13:25+01:00 | # 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. You are not allowed the SME exemption for profit which you made as a medegerechtigde (co-title holder, only av... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/what_are_payroll_taxes/what_are_payroll_taxes | What are payroll taxes? | payroll_taxes | en | zakelijk | 2025-12-02T16:15:05+01:00 | # What are payroll taxes?
Payroll taxes consist of the following:
- wage tax
- national insurance contributions
- employed person's insurance contributions
- income-dependent contribution pursuant to the Health Care Insurance Act (Zvw)
## Wage tax
You withhold wage tax on the wages. Wage tax is an advance levy of i... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_must_you_withhold_payroll_taxes1/european_social_security_regulations_and_social_security_conventions/european-social-security-reg... | European Regulation No. 883/2004, social security agreements, and national legislations | payroll_taxes | en | zakelijk | 2025-12-02T16:15:16+01:00 | # European Regulation No. 883/2004, social security agreements, and national legislations
When an employee works across borders, in many cases the European Regulation No. 883/2004 or a social security agreement determines in which country they are insured. The purpose of this regulation and the social security agreeme... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_must_you_withhold_payroll_taxes1/european_social_security_regulations_and_social_security_conventions/social_security_conventions | Social security agreements | payroll_taxes | en | zakelijk | 2025-12-04T08:37:00+01:00 | # Social security agreements
The Netherlands has made social security agreements with different countries. You can find these agreements on verdragenbank.overheid.nl. Search for the country and 'social security'.
## Brexit
The United Kingdom (UK) left the EU on 31 January 2020. There was a transition period until 31... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_must_you_withhold_payroll_taxes1/when_you_are_under_the_obligation_to_act_as_a_withholding_agent1/you_post_hire_out_or_second_pers... | Screening you as the supplier | payroll_taxes | en | zakelijk | 2025-12-02T16:16:20+01:00 | # Screening you as the supplier
The recipient will probably screen you to avoid the situation in which we hold the recipient liable for your tax and contributions debts. This screening will then include the following:
- a check of your references
- a request for you to furnish proof that you have been issued a (Dutch... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/calculating_employed_persons_insurance_contributions/calculating... | Calculating with progressive accrual calculations | payroll_taxes | en | zakelijk | 2025-12-02T14:43:32+01:00 | # Calculating with progressive accrual calculations
You calculate the employed persons' insurance contributions on the basis of progressive accrual calculations (voortschrijdend cumulatief rekenen, VCR). You then use the tax base increment method. In this method you calculate the accrual wages for contribution purpose... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/calculating_the_income-dependent_contribution_pursuant_to_the_he... | Calculating the income-dependent contribution pursuant to the Health Care Insurance Act (Zvw) | payroll_taxes | en | zakelijk | 2025-12-02T14:45:10+01:00 | # Calculating the income-dependent contribution pursuant to the Health Care Insurance Act (Zvw)
Pursuant to the Zvw employees must pay their health care insurer a nominal contribution for their health care insurance. In addition, you pay us an employer's contribution pursuant to the Zvw for your employee. In a number ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/Rates+for+2021/most-important-rates-amounts-percentages-20... | The most important rates, amounts and percentages for 2021 | payroll_taxes | en | zakelijk | 2025-12-02T14:52:11+01:00 | # The most important rates, amounts and percentages for 2021
Please find below the most important rates and percentages for the year 2021. |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/Rates+for+2021/table-1-graded-tax-system-payroll-taxes-202... | Table 1: Brackets for wage tax/national insurance contributions 2021 | payroll_taxes | en | zakelijk | 2025-12-02T12:31:27+01:00 | # Table 1: Brackets for wage tax/national insurance contributions 2021
| Grade | Annual wages | Payroll taxes contribution | |
|---|---|---|---|
| | | Up to state pension age | State pension age and older, born in 1946 or later |
| 1a | up to and including €35,129 | 37.10% | 19.20% |
| 1b | €35,130 - €68,507 | 3... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/Rates+for+2021/table-14-other-amounts-2021 | Table 12: Other amounts for 2021 | payroll_taxes | en | zakelijk | 2025-12-02T13:07:03+01:00 | # Table 12: Other amounts for 2021
| Standard amount for | Amount | Percentage |
|---|---|---|
| Healthcare Insurance Act (Zvw): employer's levy Zvw | N/A | 7.00% |
| Healthcare Insurance Act (Zvw): contribution Zvw | N/A | 5.75% |
| Healthcare Insurance Act (Zvw): seafarers (including share fishermen) | N/A | 0.00... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates | Rates | payroll_taxes | en | zakelijk | 2026-03-23T08:56:59+01:00 | # Rates
The most important rates and percentages for 2026, 2025, 2024, 2023, 2022 and 2021 are available below:
You can find the other rates, amounts and percentages for 2026, 2025, 2024, 2023, 2022 and 2021 in the Handboek Loonheffingen (Payroll Taxes Manual, only available in Dutch). |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2023/table-10-contribution-sector-fund-2023 | Table 10: Sectoral contributions for the differentiated premium - Return to Work Fund (Whk) 2023 (for small employers) | payroll_taxes | en | zakelijk | 2025-12-02T13:11:39+01:00 | | Sector no | Sector/Premium group | Partially Disabled Workers Act (WGA) | ZW national insurance component for flexible employment (ZW-flex) | Total |
| 1 | Agrarian business | 0.62% | 0.23% | 0.85% |
| 2 | Tobacco processing industry | 0.87% | 0.36% | 1.23% |
| 3 | Construction bus... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2023/table-12-other-amounts-2023 | Table 12: Other amounts for 2023 | payroll_taxes | en | zakelijk | 2025-12-02T13:06:18+01:00 | # Table 12: Other amounts for 2023
| Standard amount for | Amount | Percentage |
|---|---|---|
| Healthcare Insurance Act (Zvw): employer's levy Zvw | N/A | 6.68% |
| Healthcare Insurance Act (Zvw): withholding of the contribution Zvw | N/A | 5.43% |
| Healthcare Insurance Act (Zvw): seafarers (including share fish... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2023/table-9-employed-persons-insurance-scheme-contr... | Table 9: Employed persons' insurance contributions 2023 | payroll_taxes | en | zakelijk | 2025-12-02T13:02:33+01:00 | # Table 9: Employed persons' insurance contributions 2023
| Contributions | Percentage employer |
|---|---|
| General Unemployment Fund (Awf) low contribution | 2.64% |
| General Unemployment Fund (Awf) high contribution | 7.64% |
| Differentiated contributions under the Return to Work Fund (Whk) | variable per emp... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2024/table-10-contribution-sector-fund-2024 | Table 10: Sectoral contributions for the differentiated premium - Return to Work Fund (Whk) 2024 (for small employers) | payroll_taxes | en | zakelijk | 2025-12-02T13:11:05+01:00 | | Sector no | Sector/Premium group | Partially Disabled Workers Act (WGA) | ZW national insurance component for flexible employment (ZW-flex) | Total |
| 1 | Agrarian business | 0.55% | 0.24% | 0.79% |
| 2 | Tobacco processing industry | 0.80% | 0.30% | 1.10% |
| 3 | Construction bus... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2025/most-important-rates-amounts-percentages-2025 | The most important rates, amounts and percentages for 2025 | payroll_taxes | en | zakelijk | 2025-12-02T14:53:53+01:00 | # The most important rates, amounts and percentages for 2025
Please find below the most important rates and percentages for the year 2025. |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2025/table-1-brackets-wage-tax-national-insurance-co... | Table 1: Brackets for wage tax/national insurance contributions 2025 | payroll_taxes | en | zakelijk | 2026-03-23T08:59:08+01:00 | # Table 1: Brackets for wage tax/national insurance contributions 2025
Table 1 shows the wage tax/ national insurance contribution rates for employees below the state pension age and employees of state pension age and above. Table 1 also shows how the rates of each bracket are composed.
## Employees below the state p... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2025/table-11-wage-period-amounts-maximum-income-ass... | Table 11: Wage period amounts, maximum income assessable for social security and maximum contribution wage 2025 | payroll_taxes | en | zakelijk | 2025-12-02T13:07:33+01:00 | # Table 11: Wage period amounts, maximum income assessable for social security and maximum contribution wage 2025
Table 11 shows the maximum amount for each wage period for the income assessable for social insurance and wage for healthcare insurance. The wage period maximums are the same for the employee insurance sch... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2025/table-12-other-amounts-2025 | Table 12: Other amounts for 2025 | payroll_taxes | en | zakelijk | 2025-12-02T13:05:25+01:00 | # Table 12: Other amounts for 2025
Table 12 shows the other standard amounts and percentages.
## Healthcare Insurance Act (Zvw)
| Subject | Percentage |
|---|---|
| Employer's levy Zvw | 6.51% |
| Withholding of the contribution Zvw | 5.26% |
| Seafarers (including share fishermen) | 0.00% |
## Minimum customar... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2025/table-2a-2b-tax-credits-2025 | Table 2a/2b: Tax credits for wage tax/national insurance contributions for employees below the state pension age 2025 | payroll_taxes | en | zakelijk | 2025-12-02T12:58:00+01:00 | # Table 2a/2b: Tax credits for wage tax/national insurance contributions for employees below the state pension age 2025
Table 2a/2b show the tax credits for wage tax/national insurance contributions for employees below the state pension age. All amounts are annual.
## General tax credit
| Tax credit | For taxable wa... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-2025/table-9-employed-persons-insurance-scheme-contr... | Table 9: Employed persons' insurance contributions 2025 | payroll_taxes | en | zakelijk | 2025-12-02T13:01:45+01:00 | # Table 9: Employed persons' insurance contributions 2025
Table 9 shows the rates of employee insurance contributions. Table 9 also shows at which amount of income assessable for social insurance you are a small, medium or large employer.
| Contributions | Percentage employer |
|---|---|
| General Unemployment Fund ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/rates/rates-for-2022/table-2-tax-credits-2022 | Table 2: Tax credits for wage tax/national insurance contributions for employees 2022 | payroll_taxes | en | zakelijk | 2025-12-02T13:00:00+01:00 | # Table 2: Tax credits for wage tax/national insurance contributions for employees 2022
| Tax credit | Younger than state pension age | | State pension age or older | | Particulars |
|---|---|---|---|---|---|
| | Amount | Percentage | Amount | Percentage | |
| General tax credit | €2,888 | N/A | €1,494 | N/A | F... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/calculating_payroll_taxes/reimbursements_and_provisions | Allowances, benefits in kind and provisions | payroll_taxes | en | zakelijk | 2026-03-23T08:56:17+01:00 | # Allowances, benefits in kind and provisions
You may spend part of your total taxable salary on tax-free allowances, benefits in kind and provisions for your employees. We call this the discretionary margin. In 2026 the discretionary margin (*vrije ruimte*) is 2.00% of your taxable wages up to €400,000. The discretio... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/establish_the_identity_of_your_employee/make_a_copy_of_the_id | Make a copy of the ID | payroll_taxes | en | zakelijk | 2026-03-23T08:56:14+01:00 | # Make a copy of the ID
Once you have established the identity of your employee you make a copy of your employee's ID. The copy must be clearly legible and the photo must be recognisable. When you copy a passport you copy solely the pages on which information is stated, such as the personal characteristics, the signat... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/etraterritorial_costs_and_the_30percent-facility/conditions_attached_to_the_30percent-faci... | Definition of expatriate employee | payroll_taxes | en | zakelijk | 2025-12-02T16:16:25+01:00 | # Definition of expatriate employee
In principle, we understand expatriate employees as employees who have come to the Netherlands to work. These also include inhabitants of the BES Islands, Aruba, Curaçao and Sint Maarten. However, a limitation is applicable to employees originating from the regions along the Dutch b... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/etraterritorial_costs_and_the_30percent-facility/content_of_the_facility/content_of_the_fa... | Content of the Expat Scheme | payroll_taxes | en | zakelijk | 2026-03-23T08:57:20+01:00 | # Content of the Expat Scheme
Pursuant to the Expat Scheme (30% facility) you may untaxed reimburse specific employees, without furnishing additional proof, a maximum of 30% of the wages inclusive of the reimbursement (in the form of a specific exemption, see Allowances, benefits in kind and provisions) for the extrat... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/etraterritorial_costs_and_the_30percent-facility/extraterritorial_costs_and_the_30-facilit... | Extraterritorial costs and the Expat Scheme | payroll_taxes | en | zakelijk | 2026-03-23T08:56:44+01:00 | # Extraterritorial costs and the Expat Scheme
Employees who come from another country to work in the Netherlands (expats) often incur extra costs for living outside their country of origin. These extra costs are called extraterritorial costs. You can choose to reimburse the actual extraterritorial costs or, under cond... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/payroll_records/issuing_annual_income_statements_to_employees | Issuing annual income statements to employees | payroll_taxes | en | zakelijk | 2026-03-23T08:56:48+01:00 | # Issuing annual income statements to employees
You must issue an employee an annual income statement after the end of the calendar year, even when your employee does not ask for a statement. You may provide the annual income statement earlier if the employee leaves employment during the course of the year.
You can e... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/payroll_taxes/you_are_not_established_in_the_netherlands_are_you_required_to_withhold_payroll_taxes/when_you_are_going_to_withhold_payroll_taxes/payroll_records/termination_of_your_obligation_to_act_as_a_withholding_agent | Termination of your obligation to act as a withholding agent | payroll_taxes | en | zakelijk | 2025-12-02T13:39:09+01:00 | # Termination of your obligation to act as a withholding agent
You have no longer the obligation to act as a withholding agent when you meet both of the following conditions:
- You no longer have any employees in the Netherlands, no longer post or hire out personnel or no longer second personnel to the Netherlands.
-... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/profit/dividend-tax/dividend-tax-if-you-receive-dividend/dividend-tax-if-you-receive-dividend | Dividend tax if you receive dividend | profit | en | zakelijk | 2026-08-24T16:01:17+01:00 | # Dividend tax if you receive dividend
If you or your organisation receive dividend from a company (vennootschap) based in the Netherlands, the dividend-paying company must usually withhold dividend tax.
## Dividend tax rate
The dividend tax rate is 15%.
## Recipient of dividend in or outside the Netherlands?
You ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/profit/dividend-tax/recipient-of-dividend-outside-the-netherlands-dividend-tax-exemption/recipient-of-dividend-outside-the-netherlands-dividend-tax-exemption | Recipient of dividend outside the Netherlands: dividend tax exemption | profit | en | zakelijk | 2026-08-24T16:01:21+01:00 | # Recipient of dividend outside the Netherlands: dividend tax exemption
Do you or your organisation receive dividend from a company (vennootschap) based in the Netherlands and do you live outside the Netherlands, or is your organisation based outside the Netherlands? Then you or your organisation are possibly entitled... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/profit/dividend-tax/recipient-of-dividend-outside-the-netherlands-dividend-tax-exemption/recipient-of-portfolio-dividend-outside-the-netherlands-dividend-tax-exemption | Portfolio dividend | profit | en | zakelijk | 2026-08-24T16:01:26+01:00 | # Portfolio dividend
Do you live outside the Netherlands, or is your organisation based outside the Netherlands? And do you receive portfolio dividends (beleggingsdividend) from a company in the Netherlands?
Then you may not have to pay (all) Dutch dividend tax (dividendbelasting).
Whether you can get an exemption a... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/profit/profit-business | Profit | profit | en | zakelijk | 2026-09-02T11:19:56+01:00 | Javascript is disabled in this web browser. You must activate Javascript in order to view this website. |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/profit/profit-minimum-tax/gir-notification/gir-notification | GIR Notification | profit | en | zakelijk | 2026-08-24T16:00:53+01:00 | # GIR Notification
If the GloBE Information Return, or GIR, (Bijheffing-informatieaangifte, or BIA) is filed in another country and received by us through the international exchange of information, the Dutch group entities do not need to file the GIR themselves. However, they do have an obligation to notify: they must... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/profit/profit-minimum-tax/profit-minimum-tax | Minimum tax | profit | en | zakelijk | 2026-10-28T11:28:36+01:00 | # Minimum tax
On 31 December 2023, the Minimum Tax Act 2024 (GMT) came into effect. Profits of multinational and domestic groups with an annual turnover of at least €750 million are subject to a minimum tax rate of 15%. The law applies to group entities of both multinational and domestic groups, based on the consolida... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/tax_return/filing_digital_tax_returns/filing-tax-returns-using-accounting-software/for-businesses-filing-tax-returns-using-accounting-software | For businesses: filing tax returns using accounting software | tax_return | en | zakelijk | 2025-10-01T08:42:59+01:00 | # For businesses: filing tax returns using accounting software
Do you file your returns as an entrepreneur using your own administration software? Then the use of Standard Business Reporting (SBR) (only available in Dutch) is compulsory. SBR is the Dutch national standard for digital exchange of financial information ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/tax_return/filing_digital_tax_returns/for-businesses-filing-tax-returns-via-1-of-our-portals/filing-income-tax-returns-via-mijn-belastingdienst | Filing income tax returns via Mijn Belastingdienst | tax_return | en | zakelijk | 2023-08-01T12:33:38+01:00 | # Filing income tax returns via Mijn Belastingdienst
Are you an entrepreneur for income tax purposes? Then you file your tax returns via Mijn Belastingdienst, just like a private person.
In your income tax return, you fill in a number of questions especially for entrepreneurs, and you also report the profit from your... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/exemptions | Exemptions | vat | en | zakelijk | 2023-10-17T08:46:21+01:00 | # Exemptions
Some goods and services are exempted from VAT. In case of an exemption you will pay no VAT and you can deduct no VAT. You are not able to claim refund of the VAT charged over costs and investments that relate to exempted goods and services. The following goods and services are exempted from VAT:
- lettin... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/claiming_refund_of_vat/claiming_refund_of_vat | Claiming refund of VAT | vat | en | zakelijk | 2026-07-27T11:55:50+01:00 | # Claiming refund of VAT
Do you purchase goods for your company in the Netherlands or do you incur other costs? The VAT charged over these purchases and costs can usually be deducted on your VAT return.
There are various possible situations if you want to claim refund of VAT:
Do you want to deduct or claim refund of... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/filing_a_vat_return/authorisation | Authorisation | vat | en | zakelijk | 2024-07-12T10:19:27+01:00 | # Authorisation
If you are required to file a tax return in the Netherlands or if you want to apply for a VAT refund then you are able to do this yourself. However you can also authorise a representative to act on your behalf regarding the Tax Administration. The authorised representative can, on your behalf:
The aut... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/filing_a_vat_return/statement_of_intra_community_services/applying_for_a_permit_to_file_the_icp_declaration_annually | Applying for a permit to file the ICP declaration annually | vat | en | zakelijk | 2026-10-13T10:53:05+01:00 | # Applying for a permit to file the ICP declaration annually
Do you want to file the ICP declaration annually? This is possible if you meet all of the following conditions:
- You file a VAT return once a year.
- Your turnover does not exceed € 200,000 (excluding VAT).
- Your turnover in Intra-Community supplies of go... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/filing_a_vat_return/statement_of_intra_community_services/statement_of_intra-community_services | Intra-Community transactions declaration (ICP declaration) | vat | en | zakelijk | 2026-10-13T10:14:59+01:00 | # Intra-Community transactions declaration (ICP declaration)
Do you supply Intra-Community goods from the Netherlands? Then you are obliged to complete an Intra-Community transactions declaration (ICP declaration) at the end of every quarter. This declaration includes:
- the VAT identification numbers of your custome... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/filing_a_vat_return/statement_of_intra_community_services/time_period_for_icp_declaration | Time period for ICP declaration | vat | en | zakelijk | 2024-07-12T10:31:06+01:00 | # Time period for ICP declaration
You can file the ICP declaration monthly, quarterly or annually. If you want to file your ICP declaration quarterly, with effect from 1 January 2016 you will no longer be permitted to deliver goods with a value of more than € 50,000 (in 2015 € 100,000) per quarter. This is the thresho... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/filing_a_vat_return/statement_of_statistics_netherlands | Statement of Statistics Netherlands | vat | en | zakelijk | 2023-10-17T08:53:51+01:00 | # Statement of Statistics Netherlands
Do you supply more than € 1,200,000 in goods annually to other EU countries? Or do you make acquisitions for more than € 1.000.000 from other EU countries? Then you are required to provide Statistics Netherlands with a statistical statement every month. Are you involved with both ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/filing_vat_return_and_paying_vat/vat_fraud | VAT fraud | vat | en | zakelijk | 2024-05-07T16:35:31+01:00 | # VAT fraud
Fortunately most entrepreneurs pay their VAT in good order. But we also track down fraudsters, who deliberately fail to do so, on a regular basis.
Not only is VAT fraud damaging to public finances, it is also damaging to the bona fide business community. This is why we tackle VAT fraud so vigorously to pr... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/how-to-declare-vat-for-e-commerce-and-services/Password-requirements-for-economic-operators | Password requirements - for economic operators | vat | en | zakelijk | 2023-10-17T08:17:06+01:00 | # Password requirements - for economic operators
Requirements:
- Your password must be different from any possible previous passwords,
- It must have at least 8 and no more than 25 characters (a character is a letter, a symbol or a space)
- It must have at least 3 symbols which did not occur in the former password
- ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/how-to-declare-vat-for-e-commerce-and-services/i_am_supplying_goods_that_are_already_in_the_eu_the_union_scheme/i_am_supplying_goods_that_are_already_in_the_eu_the_union_scheme | I am supplying goods that are already in the EU - the Union scheme | vat | en | zakelijk | 2025-03-25T11:17:47+01:00 | # I am supplying goods that are already in the EU - the Union scheme
You use the Union scheme for deliveries to your customer in the EU. These deliveries are goods that are already in the EU.
You may use the ’Union scheme’ for so-called distance sales within the EU. This means that you have to fulfil these conditions... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/how-to-declare-vat-for-e-commerce-and-services/i_am_supplying_goods_that_are_already_in_the_eu_the_union_scheme/union_scheme_administration/union_scheme_administration | Union scheme: administration | vat | en | zakelijk | 2024-07-09T15:20:02+01:00 | # Union scheme: administration
If you use the Union scheme, you have the ‘obligation to keep records’. This means that you have to keep all information that has to do with the Union scheme. This allows EU countries to check your VAT returns.
## You must keep these records for 10 years
You must keep the data for 10 y... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/how-to-declare-vat-for-e-commerce-and-services/i_am_supplying_goods_that_are_already_in_the_eu_the_union_scheme/union_scheme_declaring_and_paying_vat/union_scheme_declaring_and_paying_vat | Union scheme: declaring and paying VAT | vat | en | zakelijk | 2026-04-30T16:34:57+01:00 | # Union scheme: declaring and paying VAT
This part of the website is intended for entrepreneurs established outside the European Union. Entrepreneur in the Netherlands? See 'Afstandsverkopen, zoals e-commerce, en diensten voor particulieren in andere EU-landen'. Is your company based in an EU country other than the Ne... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/how-to-declare-vat-for-e-commerce-and-services/logging-in-for-the-first-time-for-economic-operators | Logging in the first time - for economic operators | vat | en | zakelijk | 2023-10-17T08:17:50+01:00 | # Logging in the first time - for economic operators
To log in the first time, please follow these steps:
Click on the term ‘Login’ on the top right hand of the coloured bar, follow by clicking on ‘for economic operators’.
## Logging into Mijn Belastingdienst Zakelijk
Mijn Belastingdienst Zakelijk is our new portal... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/immovable_property/immovable_property | Immovable property | vat | en | zakelijk | 2025-03-20T07:01:50+01:00 | # Immovable property
Do you own immovable property in the Netherlands? Then there are 3 situations in which you may be involved with VAT: |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/immovable_property/letting_immovable_property/letting_holiday_homes | Letting a holiday home | vat | en | zakelijk | 2023-10-17T08:43:27+01:00 | # Letting a holiday home
Do you have a holiday home and do you let this holiday home frequently? If so, you may be regarded as an entrepreneur for VAT purposes. This does not apply if you bought the holiday home for only private use. If you are an entrepreneur, the letting is subject to 9% VAT. Here, it does not matte... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/objection_and_appeal/objection_and_appeal | Objection and appeal | vat | en | zakelijk | 2026-04-13T14:12:35+01:00 | # Objection and appeal
Do you disagree with a decision we have made? Then you can submit an objection. Your letter of objection must be submitted within 6 weeks to:
Tax Administration/Limburg/Department of International Issues
Turnover Tax Department
PO Box 2865
6401 DJ Heerlen
The Netherlands
You will b... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_administration/invoice_requirements | Invoice requirements | vat | en | zakelijk | 2025-02-25T12:50:35+01:00 | # Invoice requirements
If you purchase goods or services in the Netherlands then you will receive an invoice from your supplier. This invoice must satisfy a number of requirements. Every invoice you receive must include the following data:
- the name and address of the supplier
- the VAT identification number of the ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_in_the_netherlands | VAT in the Netherlands | vat | en | zakelijk | 2026-08-18T15:11:15+01:00 | # VAT in the Netherlands
Are you an entrepreneur who is not established in the Netherlands? And do you supply goods or services to the Netherlands? Then you are foreign entrepreneur in terms of VAT. You file a turnover tax return here and you may also be required to pay VAT in the Netherlands. Further information is g... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_relating_to_purchase_and_sale_of_goods/export_from_the_netherlands_to_other_eu_countries_intra-community_supply/conditions_for_simplified_abc_supply_chain_transactions | Conditions for simplified A-B-C supply chain transactions | vat | en | zakelijk | 2023-10-17T08:40:12+01:00 | # Conditions for simplified A-B-C supply chain transactions
You will have fewer obligations if you apply the simplified A-B-C supply chain transaction. There is no need for you to register in the country of your client if you are the middleman B in an A-B-C supply chain transaction within the European Union. However, ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_relating_to_purchase_and_sale_of_goods/purchasing_goods_in_the_netherlands | Purchasing goods in the Netherlands | vat | en | zakelijk | 2023-10-17T08:34:41+01:00 | # Purchasing goods in the Netherlands
Do you purchase goods from a supplier in the Netherlands and do these goods remain in the Netherlands? Then the supplier will charge you VAT. You can deduct this VAT from your tax return, except if the goods:
- are used by you for exempted services and supply of goods
- are also ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_relating_to_purchase_and_sale_of_goods/selling_goods_to_clients_in_the_netherlands | Selling goods in the Netherlands to clients in the Netherlands | vat | en | zakelijk | 2024-07-12T10:39:45+01:00 | # Selling goods in the Netherlands to clients in the Netherlands
## Supplying to entrepreneurs
Do you sell goods in the Netherlands to entrepreneurs who are established in the Netherlands? In such cases you will not usually be involved with VAT. This is because the VAT is reverse-charged to the purchaser of the goods... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_relating_to_services/reverse-charging_vat | Reverse-charging VAT | vat | en | zakelijk | 2024-07-12T10:40:38+01:00 | # Reverse-charging VAT
You supply goods or services in the Netherlands. You are not usually involved with Dutch VAT. In such cases the VAT is usually reverse-charged to the client. This means that your client pays the VAT and not you. This applies in the following cases:
- Your client is an entrepreneur who is establ... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_relating_to_services/supplying_services | Supplying services | vat | en | zakelijk | 2023-10-17T08:32:55+01:00 | # Supplying services
Services are only subject to VAT if you supply them in the Netherlands. There are special rules that determine where the service is provided. These rules apply in all EU countries.
## You provide services to entrepreneurs
If you provide services to entrepreneurs, the service is often taxed in th... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/how_do_benefits_work/concepts/concepts | Concepts | benefits | en | particulier | 2025-12-29T11:43:07+01:00 | # Concepts
If you want to apply for a benefit and assess if you meet the conditions, you should check the meaning of the following concepts.
## Annual income or means-tested income
The annual income (means-tested income) is used to calculate your benefit. This is your (combined) gross income in the Netherlands and a... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/how_do_benefits_work/how_do_benefits_work | How do benefits work? | benefits | en | particulier | 2025-12-18T13:39:38+01:00 | # How do benefits work?
Do you live in the Netherlands, and do you have health insurance, a rented house or children? In that case, you may be entitled to a contribution towards the costs. Such contribution is called a benefit. Read how it works.
## I want to apply for a benefit
You can apply for a benefit using the... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/how_do_benefits_work/i_want_to_submit_a_change/what_changes_do_i_have_to_submit | What changes do I have to submit? | benefits | en | particulier | 2023-04-11T14:25:18+01:00 | # What changes do I have to submit?
The below mentioned changes have consequences for your benefit amount. You should submit them to us within 4 weeks.
## Income
Your income changes.
## Family and household
You are cohabiting on the basis of a cohabitation contract.
## Children
If you receive childcare benefit:
... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/how_do_benefits_work/support/can-i-get-help | Can I get help? | benefits | en | particulier | 2026-10-20T13:48:42+01:00 | # Can I get help?
Sometimes, it’s nice to have someone support you. Especially if you don’t know the Dutch language very well. You might have questions about money, adjusting your income or financial worries. You can find help in various ways and places.
## Please note
The help offered is often in Dutch. We therefor... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/moving_to_the_netherlands/i_have_children_up_to_the_age_of_18/i_have_children_up_to_the_age_of_18 | I have children up to the age of 18 | benefits | en | particulier | 2025-03-20T07:07:17+01:00 | # I have children up to the age of 18
Do you have children up to the age of 18? Then you may be entitled to supplementary child benefit. This is a contribution towards the costs of your children.
## Conditions for supplementary child benefit:
- You have 1 or more children below the age of 18.
- You receive Dutch chi... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/moving_to_the_netherlands/i_have_dutch_healthcare_insurance/heathcare-benefit-if-you-live-in-the-netherlands-and-work-abroad | Healthcare benefit if you live in the Netherlands and work abroad | benefits | en | particulier | 2025-12-29T13:41:30+01:00 | # Healthcare benefit if you live in the Netherlands and work abroad
Do you live in the Netherlands and work abroad? In most cases, you are not insured in the Netherlands, but instead must take out health insurance (zorgverzekering) abroad. If you don't have mandatory Dutch health insurance, you cannot get Dutch health... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/moving_to_the_netherlands/i_have_dutch_healthcare_insurance/other-nationality-healthcare-benefit | You are not Dutch - can you get healthcare benefit? | benefits | en | particulier | 2026-09-16T11:44:26+01:00 | # You are not Dutch - can you get healthcare benefit?
Will you be living or working in the Netherlands? If you have to take out health insurance in the Netherlands, you may be eligible for healthcare benefit. The Dutch government pays this benefit to keep your health insurance affordable.
## Check your situation
-
... |
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/moving_to_the_netherlands/i_live_in_a_rented_house/i_live_in_a_rented_house | I live in a rented house | benefits | en | particulier | 2025-12-29T12:32:02+01:00 | # I live in a rented house
If you live in a rented home in the Netherlands, you may be entitled to rent benefit. This is a contribution towards your rental costs.
## Conditions for the rent benefit
These are the conditions for you and your possible benefit partner:
- Your rent is not too high.
- You rent an indepen... |
End of preview. Expand in Data Studio
Dutch GOV Belastingdienst
Public pages of belastingdienst.nl (the Dutch Tax Administration), from both sitemaps
listed in its robots.txt. Rebuilt monthly; each run is tagged YYYY-MM.
| Config | One row per | Use |
|---|---|---|
pages (default) |
page, main content as Markdown | training, RAG (pages are short) |
raw |
page, original HTML | lossless source |
legacy |
2024 scrape (belastingdienst.csv), unmaintained |
old version |
from datasets import load_dataset
pages = load_dataset("ethux/belastingdienst-dataset", split="train")
Columns: documentation/schema.md. Source and method: documentation/source.md. Run history: documentation/changelog.md.
Built by ethux/Dutch-GOV-Datasets. Not an official Belastingdienst publication; check belastingdienst.nl before relying on a text.
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