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Business management

Rules and regulations for all entrepreneurs

Administration (23 regulations)Benefits and allowances (4 regulations)Business transport and logistics (18 regulations)Insurance (8 regulations)Legal matters (29 regulations)Security and crime prevention (13 regulations)Taxes, charges, and levies (37 regulations)

Advertising tax

Do you advertise in a way that is visible from the public road, for instance with billboards or illuminated signs? The municipal authority may impose advertising tax (reclamebelasting). It is...

Betterment levy

What is the betterment levy? Does your local municipality improve the area where your business is located? For example, by installing a sewerage system, or building a bicycle path or shopping centre?...

Corporate income tax (vpb)

Do you own a private or public limited company (bv or nv)? You must complete and file a corporate income tax return (vpb) for your company. What is corporate income tax (vennootschapsbelasting)? The...

Attention: amendment

Dividend tax

If a private or public limited company (BV or NV) is profitable, they can distribute part of that profit to shareholders. This usually takes the form of a dividend. The company that issues the...

Energy tax

If you have a company in the Netherlands, you have to pay energy tax (energiebelasting) if your business consumes energy. The amount of energy tax you owe depends on how much energy you use. You can...

Excise duty and consumption tax

Do you import consumer goods or other excisable goods into the Netherlands? Or do you produce such products in the Netherlands? You may have to pay consumption tax and excise tax on these goods....

Attention: amendment

Final tax return when closing down, selling, or inheriting a business

Do you have a business in the Netherlands and do you want to close down or transfer your business (or a part of your business)? You have to settle with the Netherlands Tax Administration...

Groundwater tax (grondwaterheffing)

Are you the holder of an installation (structure or facility) for groundwater extraction (grondwateronttrekking)? For instance to use the water for agricultural crops or to work dry when you carry out...

Heavy vehicle tax (BZM) and Eurovignette

Do you drive on motorways in a truck in the Netherlands? Besides the regular motor vehicle tax (motorrijtuigenbelasting, mrb), you also have to pay heavy vehicle tax (belastingen zware motorrijtuigen,...

Attention: amendment

Import levies

If you import goods, certain taxes and levies apply. You will have to pay import levies (invoerheffingen), these include: import duties VAT excise duties and consumption taxes anti-dumping duties (to...

Income tax (IB) and healthcare insurance premium (ZVW)

Does the Dutch Tax and Customs Administration consider you to be an entrepreneur for income tax purposes? Then you must pay income tax on your business's profit. Various criteria determine if you are...

Attention: amendment

Insurance premium tax

If you take out insurance in the Netherlands, you have to pay insurance premium tax (assurantiebelasting). Insurance premium tax is not deductable. What is insurance premium tax? Insurance premium tax...

Interest on tax and interest on late payment

When imposing tax assessments, the Netherlands Tax Administration (Belastingdienst) applies two types of interest: interest on tax (belastingrente) interest on late payment (invorderingsrente) These...

Landfill tax (waste disposal tax)

Do you own or operate a waste processing plant with a landfill site or a waste incineration plant? Or do you export waste to a landfill site or incineration plant? You are required to pay landfill or...

Motor vehicle tax (mrb)

Are you established in the Netherlands and do you own 1 or more vehicles? Then you will have to pay motor vehicle tax (motorrijtuigenbelasting, mrb). This applies to: cars vans motorcycles trailers...

Attention: amendment

Municipal or provincial administrative charges

Do you need to purchase a service or product, such as a permit, from a municipal or a provincial authority in the Netherlands? Most often, you have to pay administrative charges (leges)....

Municipal tax on encroachments on or above public land (precario)

Do you use a plot of municipal land, for instance by: installing an outdoor terrace, billboard, scaffolding, or container on it suspending a canopy, awning, or flag above it installing cables,...

Payroll tax and employer registration

Do you employ staff in the Netherlands? You have to deduct payroll tax from your employees' wages. You must pay these payroll taxes to the tax authorities (file payroll tax returns). Payroll tax...

Attention: amendment

Preventing liability for payroll tax and VAT for temporary staff

Do you run a company in the Netherlands? And do you hire temporary staff via an intermediary such as an employment agency or secondment agency? Or do you subcontract work to a...

Private vehicle and motorcycle tax (bpm)

Do you buy or import a car, motorcycle, or van into the Netherlands? You must pay private vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen , bpm). When do you pay bpm? You...

Attention: amendment

Property tax (OZB)

Do you own or use commercial property in the Netherlands? You must pay property tax (onroerendezaakbelasting, OZB) to the municipality where the property is located. Property tax is 1 of several...

Property transfer tax

Do you own property such as a house, company building or plot of land? Or do you have rights to immovable property? You will probably have to pay property (or capital) transfer tax...

Attention: amendment

Refund of or exemption from Dutch dividend tax

If you own shares or profit-sharing certificates in a company in the Netherlands, this company will withhold 15% tax on any dividend you receive. If you reside outside of the Netherlands, you may be...

Regional Water Authority tax

With the water authority taxes (waterschapsbelasting, in Dutch) the regional water authority (waterschap, in Dutch) pays for the construction and maintenance of for example dikes, embankments, ditches...

Reporting cross-border constructions

Are you a financial service provider or an entrepreneur involved in cross-border (financial) contstructions? You have to report cross-border constructions in which you are a party and which may be...

Reproduction rights

Do you use published information (in print or online) in your company? For instance, hard or electronic copies of copyrighted works such as pictures or texts from: magazines, specialist or trade...

Sewerage charge

Do you own or use a business property in the Netherlands that is connected to the municipal sewerage system? Depending on the municipality where your business property is located, you may have to pay...

Submitting tax returns

All entrepreneurs in the Netherlands must submit tax returns regularly for one or more taxation types. The Netherlands Tax Administration (Belastingdienst) determines the type(s) after you have...

Tap water tax (BoL)

In the Netherlands, you pay tap water tax (belasting op leidingwater, BoL). This tax is an environmental tax. The authorities set the tax rate per cubic meter tap water annually (in Dutch). Do you use...

Using and verifying VAT numbers

Do you run a business in the Netherlands or do you run a foreign company with a Dutch branch? You may have to pay turnover tax (VAT) in the Netherlands. This also applies if your company is...

VAT for non-resident businesses

Do you run a non-resident company doing business in the Netherlands? You may have to file a VAT return (Value Added Tax or turnover tax, in Dutch: btw) in the Netherlands. If so, you need to register...

VAT for resident businesses

Are you an entrepreneur in the Netherlands and do you practice your profession or run a company independently? In almost all cases you must calculate and add VAT (turnover tax, btw) on the sales price...

Attention: amendment

VAT on products and services from other EU countries

If you have a business or a permanent site in the Netherlands and you purchase goods or services from another EU country, you usually need to pay Value Added Tax VAT (btw or omzetbelasting) in the...

VAT rates and exemptions

The Dutch VAT regime (btw, omzetbelasting) has 3 rates : 0%, 9% and 21%. In some instances businesses are exempt from VAT and in some cases there are special arrangements regarding VAT. VAT rates 0%...

Attention: amendment

VAT refund from another EU Member State

Do you own a company in the Netherlands and did you pay VAT in another EU Member State? You may reclaim this VAT in the Netherlands through the Netherlands Tax Administration. Conditions for a VAT...

Waste collection charge

In the Netherlands you are responsible for sorting out and taking away your industrial waste. If your local municipality does this job for you, you will have to pay a waste collection charge...

Withholding tax exemption or refund

Do you run a business in the Netherlands and do you receive interest, royalties, or dividend from abroad? Often withholding tax (bronbelasting) is deducted on payment of these sources of income....

Attention: amendment
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