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INCOME TAX RETURN FREELANCERS

Would you like more information about filing your Dutch income tax return?

MFFA Belastingadvies | Tax Advice

Income tax return freelancers

Freelancers (self-employed entrepreneurs, also called zzp’ers) 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.

Starting a business in The Netherlands

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.

Corporate income tax obligations

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.

Income tax return freelancers

Filing the income tax return freelancers – Frequently asked questions

We receive many questions regarding the Dutch personal income tax return for freelancers (self-employed entrepreneurs). Please find below an overview of these frequently asked questions:

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What is the filing deadline for the income tax return for freelancers?

The deadline for filing the income tax return 2018 is April 1, 2019. 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”.
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Are there any tax entrepreneur facilities available for freelancers?

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 must 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.

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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.

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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 invitation 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 worldwide assets (if applicable)
  • In case you are living together or if you are married, info about your partner (name, BSN)

More information 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 contact form or call us on +31 (0)85 00 30140.

Also check the English website of the Dutch tax authorities.

Contact

Do you have any questions or would you like to know more about our prices?

info@mffa.nl

Call us: +31 (0)85 0030140
From abroad: +31 (0)20 2615615

Offices:

Amsterdam: Keizersgracht 62, 1015 CS
Amstelveen: Laan van Kronenburg 14, 1183 AS
Bovensmilde (Assen): Witterweg 2, 9421 PG
The Hague: Schenkkade 50, 2595 AR
Eindhoven: Hurksestraat 64, 5652 AL

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Specialist in: Expats | International Companies , MFFA Belastingadvies | Tax Advice
Jeroen Mijlof graduated in economics and tax law at the University of Groningen. He has + 15 years’ experience in National and International Tax Law for both individuals and companies. Before MFFA he worked at the Dutch tax authorities, KPMG Meijburg and RSM International Tax Services .