We offer professional Dutch income tax return preparation assistance in simple and clear English. We have been active in the field of international situations for years. If considered as an entrepreneur for income tax purposes, a fiscal business report needs to be prepared. The data from the annual report and profit& loss account are used to calculate the taxable profit, which is then processed in your personal income tax return.

Income from entrepreneuring vs income from other activities
The income tax Act offers special tax treatment to entrepreneurs in the sense of some special credits, lowering the (taxable) profit. In order to be considered as an entrepreneur for the income tax you need to meet certain conditions, of which some are very strict and clear and some are less clear.

In order to qualify, you need to spend a substantial part of your time working for your business. The Dutch tax authorities require that you work more than 1225 hours on your business in a calendar year. Secondly, your business  should be profitable. Of course, when you just started it is possible that substantial start up costs and work in process which is not yet invoiced. In such situation, your objectives and a financial plan can help. Another recuirement is that you are actually working independently. You should be decision maker on where and when you perform your work, work with your own tools and equipment and be end-responsible for the work that you perform. It is also required that your turnover/profit does not fully rely on a small range of clients.

If you do not qualify as an entrepreneur for the income tax, your profit is considered as income from other activities. As such, the credits do not apply and some costs may not be considered as business expenses. Profit that qualifies as "other income from work" is covered with 'basic' standard tax return service fee.

More detailed information on the subject can be found here (website of the Dutch tax authorities).


Relevant information:

- our process
- scope & fee information
- tax residency
- fiscal partnership


Entrepreneurs income tax return preparation (basic fee) - € 350 incl VAT
Included in this fee are the most common situations:

- employment income (Dutch payroll)
- freelance income (note that for sole-proprietorship additional fee applies)
- full year home-ownership
- income from savings and investments (Box 3)

Additional fee for a partner tax return (basic fee situation) is € 50 for fiscal partners or € 100 for partners who are not fiscal partners.


additional fixed fees
Certain situations take a bit more time to check and report, due to which we apply an additional fixed fee:

- Purchase and/or sale of principal residence
- certain non-Dutch income


additional items (may be charged at hourly rate)
Less common situations sometimes require more research time. In situations where more time is required, we apply an hourly rate of € 200 (incl VAT). Usually we can accurately estimate if and how much time will be required up front. Sometimes additional work can be done with no additional fee charge.


Optional: tax return e-meeting
An e-meeting can be added to the income tax return for an additional € 50. In an e-meeting you can ask any questions, discuss tax implications of your plans and usually, we can prepare the tax return(s) during the meeting, which ensures a certain filing date.

Dutch tax authorities focus on entrepreneurs
The Dutch tax authorities currently focus a lot on people who work self-employed, where there should actually be offered an employment contract. Their aim is to protect people for missing out on rights, protection and insurances that they can have as an employee. 

They announced that they would start checking/auditing taxpayers who file an income tax return in which self employed/zzp/freelance/profit income is reported and no employment income. They may audit you and check the relationship between you and your client on the basis of certain qualifications. Based on the check it is possible that the Dutch tax authorities considere the relationship as an employee-employer relationship, rather than a business to business relationship. The consequences can be substantial.

More information on this subject "schijnzelfstandigheid" can be found on the website of the Dutch tax authorities via this link.