Income tax return (freelancers / entrepreneurs/ zzp’er)
Freelancers / self employed entrepreneurs (also called zzp’er) in the Netherlands have to file every year the income tax return / tax declaration for their business. MFFA Tax advice can support and assist freelancers / self employed entrepreneurs with filing the Dutch income tax return. At the end of this article we will describe what we need from you to complete and file the Dutch income tax return for businesses.
For completeness sake, in order to provide as good as possible services to our clients we have prepared a brochure called “starting a business in the Netherlands” which supports entrepreneurs who want to step up a business in the Netherlands.
If you have corporate income tax obligations in the Netherlands (B.V. or Cooperative) please click here for support and assistance filing the Dutch corporate income tax return.
Filing the income tax return for freelancers / entrepreneurs – Frequently asked questions
We receive many times questions regarding the Dutch personal income tax return for entrepreneurs. Please find below an overview of these frequently asked questions:
- When is the filing deadline for the income tax return for entrepreneurs?
- Are there any tax entrepreneur facilities available for freelancers / self employed ?
- How can MFFA Tax Advice assist our business with filing the Dutch income tax return?
- What kind of information do we need to file the income tax return for entrepreneurs (checklist)?
When is the filing deadline for the income tax return for entrepreneurs?
The deadline for filing the income tax return 2015 is April 1, 2016. It is also possible to join our special extension program we concluded with the Dutch tax authorities if you want. See our brochure “filing deadline tax returns in the Netherlands”
Are there any tax entrepreneur facilities available for freelancers / self employed ?
There are certain tax facilities available for freelancers in the Netherlands. If you have a non-limited liability company as a self-employed entrepreneur/freelancer then you have to declare your income as ‘business profits’. In that case you can also apply for certain entrepreneur facilities such as, investment allowance, tax-deferred retirement reserve and entrepreneur allowance (tax credits). Some entrepreneurs allowance are:
- Self-employed persons allowance (zelfstandigenaftrek)
- Starter allowance (startersaftrek)
- R&D allowance (S&O aftrek)
- Co-working partner relief (meewerkaftrek)
In order to fulfill the abovementioned allowances, you have to meet the ‘hour criterion’. This means you have to be active for at least 1.225 hours a year. This includes direct working hours but also hours spent on travelling, market research and administration. In your first year it is smart to keep an administration of your hours spent. For example, you must work in your company 50 weeks of 24,5 hours a week. For certain cases they make an exemption, such as pregnancy.
How can MFFA Tax Advice assist and support you with filing the Dutch income tax return?
Before we start rendering services to you we confirm the service in an engagement letter or email (as you wish). If you make a copy of the required documents (see below) and send it to us by email or regular post, we will file the Dutch income tax return for freelancers / self employed entrepreneurs.
What kind of information do we need to file the income tax return for entrepreneurs (checklist)?
If you want us to file and prepare the income tax return for you as a self employed / freelancer, we need to have the following information from you:
- The tax return issued by the Dutch tax authorities
- An overview of the administration of the company or the annual figures (costs / revenue etc).
- The paid mortgage interest amount and the WOZ value of your house (if applicable)
- Study costs paid (if applicable and more then € 500)
- Overview of your world wide assets (if applicable)
- In case you are living together or if you are married, info about your partner (name, BSN)
More info about filing your income tax return?
Do you want more info about filing your Dutch income tax return for entrepreneurs? You can fill in the contactform or call us on +31 (0)85 00 30140.
Also check the English website of the Dutch tax authorities.