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v10Netherlands
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| 1 | --- |
| 2 | name: nl-corporate-tax |
| 3 | description: > |
| 4 | Use this skill whenever asked about Dutch corporate income tax (vennootschapsbelasting / VPB) for BV entities. Trigger on phrases like "vennootschapsbelasting", "VPB aangifte", "corporate tax Netherlands", "BV belasting", "fiscal unity", "fiscale eenheid", "innovatiebox", "verliesverrekening", "carry forward losses", "DGA salary", "gebruikelijk loon", "deelnemingsvrijstelling", "participation exemption", "fiscal profit bridge", "commercial to fiscal result", "liquidatieverliesregeling", or any question about computing or filing corporate income tax for a Dutch BV or NV. Also trigger when preparing annual accounts-to-tax reconciliation, computing VPB liability, or advising on fiscal adjustments. This skill covers VPB rates, fiscal profit computation, loss relief, fiscal unity, the innovation box, participation exemption, DGA salary rules, filing deadlines, and penalties. ALWAYS read this skill before touching any Dutch corporate tax work. |
| 5 | version: 1.0 |
| 6 | jurisdiction: NL |
| 7 | tax_year: 2025 |
| 8 | category: international |
| 9 | depends_on: |
| 10 | - income-tax-workflow-base |
| 11 | --- |
| 12 | |
| 13 | # Netherlands Corporate Income Tax — Vennootschapsbelasting (VPB) v1.0 |
| 14 | |
| 15 | > **Based on work by [John in 't Hout (@johnhout)](https://github.com/johnhout/knowledge-work-belastingzaken)**, licensed under MIT. Adapted for the OpenAccountants format. |
| 16 | |
| 17 | --- |
| 18 | |
| 19 | ## Section 1 — Quick Reference |
| 20 | |
| 21 | | Field | Value | |
| 22 | |---|---| |
| 23 | | Country | Netherlands (Koninkrijk der Nederlanden) | |
| 24 | | Tax | Vennootschapsbelasting (VPB) — corporate income tax | |
| 25 | | Currency | EUR only | |
| 26 | | Tax year | Financial year (typically calendar year; alternative book years allowed) | |
| 27 | | Primary legislation | Wet op de vennootschapsbelasting 1969 (Wet Vpb 1969) | |
| 28 | | Tax authority | Belastingdienst | |
| 29 | | Filing portal | Mijn Belastingdienst / Aangifte vennootschapsbelasting | |
| 30 | | Filing deadline | 5 months after end of financial year (1 June for calendar year); extension possible up to 5 additional months | |
| 31 | | Contributor | Open Accountants Community | |
| 32 | | Validated by | Pending — requires sign-off by a qualified Dutch belastingadviseur or AA/RA accountant | |
| 33 | | Skill version | 1.0 | |
| 34 | |
| 35 | ### VPB Rates 2025 [T1] |
| 36 | |
| 37 | | Taxable Profit (EUR) | Rate | Notes | |
| 38 | |---|---|---| |
| 39 | | 0 — 200,000 | 19.0% | Lower bracket (schijf 1) | |
| 40 | | Over 200,000 | 25.8% | Upper bracket (schijf 2) | |
| 41 | |
| 42 | **Formula:** VPB = EUR 200,000 × 19% + (taxable profit − EUR 200,000) × 25.8% |
| 43 | |
| 44 | **Rate history (for comparison/audit):** |
| 45 | |
| 46 | | Year | Lower bracket | Lower rate | Upper rate | |
| 47 | |---|---|---|---| |
| 48 | | 2023 | EUR 200,000 | 19.0% | 25.8% | |
| 49 | | 2024 | EUR 200,000 | 19.0% | 25.8% | |
| 50 | | 2025 | EUR 200,000 | 19.0% | 25.8% | |
| 51 | |
| 52 | ### Fiscal Profit Bridge (Commercial → Fiscal) [T1] |
| 53 | |
| 54 | The fiscal profit starts from the commercial accounting result and applies mandatory adjustments: |
| 55 | |
| 56 | | Step | Adjustment | Direction | |
| 57 | |---|---|---| |
| 58 | | 1 | Commercial net result (jaarrekening) | Starting point | |
| 59 | | 2 | Add back: non-deductible expenses (entertaining 73.5% non-deductible portion, fines, bribes) | + | |
| 60 | | 3 | Add back: excessive interest (earnings stripping — see below) | + | |
| 61 | | 4 | Deduct: participation exemption income (deelnemingsvrijstelling) | − | |
| 62 | | 5 | Apply: different depreciation rules (fiscal vs commercial) | ± | |
| 63 | | 6 | Apply: fiscal reserves (herinvesteringsreserve, etc.) | ± | |
| 64 | | 7 | Deduct: loss carry-forward (if applicable) | − | |
| 65 | | 8 | = Belastbaar bedrag (taxable amount) | Result | |
| 66 | |
| 67 | ### Earnings Stripping (Renteaftrekbeperking) [T1] |
| 68 | |
| 69 | | Rule | Value | |
| 70 | |---|---| |
| 71 | | Threshold | Higher of: EUR 1,000,000 or 20% of fiscal EBITDA | |
| 72 | | Scope | Net interest expense (interest paid − interest received) | |
| 73 | | Legislation | Article 15b Wet Vpb 1969 | |
| 74 | |
| 75 | Net interest exceeding the threshold is non-deductible and carried forward indefinitely. |
| 76 | |
| 77 | ### Loss Relief (Verliesverrekening) [T1] |
| 78 | |
| 79 | | Direction | Rule | |
| 80 | |---|---| |
| 81 | | Carry-back | 1 year | |
| 82 | | Carry-forward | Indefinite, but limited per year | |
| 83 | | Annual cap | EUR 1,000,000 + 50% of taxable profit exceeding EUR 1,000,000 | |
| 84 | |
| 85 | **Example:** If taxable profit before loss relief = EUR 3,000,000: |
| 86 | - Maximum utilisation = EUR 1,000,000 + 50% × (EUR 3,000,000 − EUR 1,000,000) = EUR 2,000,000 |
| 87 | |
| 88 | ### Participation Exemption (Deelnemingsvrijstelling) [T1] |
| 89 | |
| 90 | | Requirement | Detail | |
| 91 | |---|---| |
| 92 | | Minimum holding | ≥ 5% of nominal share capital | |
| 93 | | Effect | Dividends and capital gains from qualifying participation are fully exempt | |
| 94 | | Legislation | Articles 13–13l Wet Vpb 1969 | |
| 95 | | Anti-abuse | Passive investment holdings excluded (beleggingsdeelneming) unless subject to ≥ 10% effective tax | |
| 96 | |
| 97 | ### Fiscal Unity (Fiscale Eenheid) [T1] |
| 98 | |
| 99 | | Requirement | Detail | |
| 100 | |---|---| |
| 101 | | Ownership | Parent holds ≥ 95% of shares in subsidiary | |
| 102 | | Jurisdiction | Both entities must be NL-resident (or deemed resident with NL PE) | |
| 103 | | Effect | Consolidated VPB return; intercompany results eliminated | |
| 104 | | Legislation | Articles 15–15aj Wet Vpb 1969 | |
| 105 | | Risk | If conditions cease to be met, unity breaks — potential recapture | |
| 106 | |
| 107 | ### Innovation Box (Innovatiebox) [T1] |
| 108 | |
| 109 | | Parameter | Value | |
| 110 | |---|---| |
| 111 | | Effective rate | 9.0% on qualifying innovation profits | |
| 112 | | Qualification | Profits from self-developed intangible assets (with WBSO declaration or patent) | |
| 113 | | Threshold | First EUR 25,000 qualifying profit exempt from regular VPB (drempel) | |
| 114 | | Legislation | Article 12b Wet Vpb 1969 | |
| 115 | |
| 116 | ### DGA Salary — Gebruikelijk Loon [T1] |
| 117 | |
| 118 | | Parameter | Value 2025 | |
| 119 | |---|---| |
| 120 | | Minimum salary | EUR 56,000 (2025) | |
| 121 | | Rule | DGA must receive at least the higher of: minimum threshold, 100% of comparable employees, or highest employee salary | |
| 122 | | Deviation | Allowed only if taxpayer demonstrates that a lower salary is "gebruikelijk" given circumstances | |
| 123 | | Legislation | Article 12a Wet op de loonbelasting 1964 | |
| 124 | |
| 125 | ### Key Deadlines [T1] |
| 126 | |
| 127 | | Obligation | Deadline | |
| 128 | |---|---| |
| 129 | | Filing VPB return | 1 June (calendar year entities); extension up to 1 November | |
| 130 | | Provisional assessment request | Before end of financial year (to manage cash flow) | |
| 131 | | Objection (bezwaar) | 6 weeks after date on assessment | |
| 132 | | Payment final assessment | 6 weeks after date on assessment | |
| 133 | |
| 134 | ### Conservative Defaults [T1] |
| 135 | |
| 136 | | Situation | Default Assumption | |
| 137 | |---|---| |
| 138 | | Uncertain deductibility of expense | Non-deductible — flag for advisor | |
| 139 | | Participation exemption qualification unclear | Do NOT apply — include income; flag | |
| 140 | | Innovation box eligibility unclear | Do NOT apply — use standard rates; flag | |
| 141 | | Fiscal unity status unclear | Treat as standalone entity; flag | |
| 142 | | DGA salary below EUR 56,000 | Flag as non-compliant; compute at minimum | |
| 143 | | Loss carry-forward amount unconfirmed | Do NOT apply — flag for prior-year reconciliation | |
| 144 | |
| 145 | ### Red Flag Thresholds [T1] |
| 146 | |
| 147 | | Flag | Threshold | |
| 148 | |---|---| |
| 149 | | DGA salary below minimum | EUR 56,000 (2025) — compliance risk | |
| 150 | | Intercompany loan without documentation | Transfer pricing risk — flag | |
| 151 | | Net interest > EUR 1,000,000 | Earnings stripping analysis required | |
| 152 | | Holding with < 5% participation | Participation exemption denied — gains taxable | |
| 153 | | Fiscal unity entity becoming non-resident | Unity break risk — recapture | |
| 154 | | Profit > EUR 200,000 in lower bracket | Verify no profit splitting arrangements | |
| 155 | |
| 156 | --- |
| 157 | |
| 158 | ## Section 2 — Required Inputs and Refusal Catalogue |
| 159 | |
| 160 | ### Required Inputs |
| 161 | |
| 162 | **Minimum viable:** Annual accounts (jaarrekening) including profit & loss and balance sheet. Confirmation of entity type (BV/NV) and financial year. |
| 163 | |
| 164 | **Recommended:** Trial balance, prior-year VPB assessment (aanslag), loss carry-forward schedule, details of intercompany transactions, shareholding structure. |
| 165 | |
| 166 | **Ideal:** Complete administration including fixed asset register, loan documentation, WBSO declarations, fiscal unity decree, prior-year fiscal adjustments, transfer pricing documentation. |
| 167 | |
| 168 | ### Refusal Catalogue |
| 169 | |
| 170 | **R-VPB-1 — No annual accounts available.** "Cannot compute VPB without financial statements. Provide at minimum a trial balance and P&L statement." |
| 171 | |
| 172 | **R-VPB-2 — Entity structure unclear.** "Cannot determine standalone vs. fiscal unity treatment without confirmed shareholding structure. Escalate." |
| 173 | |
| 174 | **R-VPB-3 — Intercompany transactions without documentation.** "Transfer pricing risk. Cannot determine arm's length pricing without documentation. Flag for belastingadviseur." |
| 175 | |
| 176 | **R-VPB-4 — Innovation box claimed without WBSO.** "Cannot apply 9% rate without confirmed WBSO declaration or patent. Apply standard rates." |
| 177 | |
| 178 | **R-VPB-5 — Cross-border element present.** "International tax treaty analysis required. Stop and escalate to international tax specialist." |
| 179 | |
| 180 | --- |
| 181 | |
| 182 | ## Section 3 — Computation Workflow |
| 183 | |
| 184 | ### Step-by-Step VPB Computation |
| 185 | |
| 186 | ``` |
| 187 | 1. Start with commercial net result (per annual accounts) |
| 188 | 2. Identify and add back non-deductible expenses: |
| 189 | - Entertainment/representation: 73.5% non-deductible (or choose EUR 5,100 fixed amount) |
| 190 | - Fines and penalties: 100% non-deductible |
| 191 | - Bribes: 100% non-deductible |
| 192 | - Excessive interest (earnings stripping): non-deductible portion |
| 193 | 3. Apply fiscal depreciation differences: |
| 194 | - Buildings: max depreciation to 100% WOZ value (own use) or 50% WOZ (investment) |
| 195 | - Goodwill: max 10% per year fiscally |
| 196 | 4. Apply participation exemption (if qualifying): |
| 197 | - Remove dividends and gains from ≥5% participations |
| 198 | 5. Apply innovation box (if WBSO/patent confirmed): |
| 199 | - Separate qualifying profits; apply 9% rate |
| 200 | 6. Determine taxable amount before loss relief |
| 201 | 7. Apply loss carry-forward: |
| 202 | - Max EUR 1,000,000 + 50% of excess |
| 203 | 8. Compute VPB: |
| 204 | - First EUR 200,000 × 19% |
| 205 | - Remainder × 25.8% |
| 206 | 9. Deduct provisional payments already made |
| 207 | 10. = VPB payable / refundable |
| 208 | ``` |
| 209 | |
| 210 | ### Non-Deductible Expenses Detail |
| 211 | |
| 212 | | Category | Non-deductible portion | Alternative | |
| 213 | |---|---|---| |
| 214 | | Food, drink, entertainment | 73.5% | OR fixed EUR 5,100/year non-deductible | |
| 215 | | Gifts > EUR 227 per recipient | Only portion above EUR 227 deductible per occasion | — | |
| 216 | | Fines (bestuurlijke boetes) | 100% | — | |
| 217 | | Bribes | 100% | — | |
| 218 | | VPB itself | 100% | — | |
| 219 | | Dividend distributions | 100% (not an expense) | — | |
| 220 | |
| 221 | ### Fiscal Depreciation Limits |
| 222 | |
| 223 | | Asset | Fiscal Rule | |
| 224 | |---|---| |
| 225 | | Buildings (own use) | Depreciate to max 100% of WOZ value (bodemwaarde) | |
| 226 | | Buildings (investment) | Depreciate to max 50% of WOZ value | |
| 227 | | Goodwill | Max 10% per year (minimum 10-year life) | |
| 228 | | Other intangibles | Based on useful economic life | |
| 229 | | Tangible fixed assets | Based on economic life; no minimum | |
| 230 | |
| 231 | --- |
| 232 | |
| 233 | ## Section 4 — Filing Process |
| 234 | |
| 235 | ### VPB Return Sections (Aangifte Vpb) |
| 236 | |
| 237 | | Section | Content | |
| 238 | |---|---| |
| 239 | | General information | Entity, financial year, contact details | |
| 240 | | Fiscal balance sheet | Assets and liabilities at fiscal values | |
| 241 | | Fiscal P&L | Revenue, costs, and adjustments at fiscal treatment | |
| 242 | | Reconciliation | Commercial → fiscal bridge | |
| 243 | | Participation exemption | Details of qualifying holdings | |
| 244 | | Loss relief | Carry-back/carry-forward schedule | |
| 245 | | Innovation box | Qualifying profit computation | |
| 246 | | Fiscal unity | Consolidation details (if applicable) | |
| 247 | |
| 248 | ### Common Errors to Check |
| 249 | |
| 250 | | Error | Consequence | |
| 251 | |---|---| |
| 252 | | Forgot to add back entertainment costs | Understated taxable profit | |
| 253 | | Applied participation exemption to < 5% holding | Incorrectly excluded gains | |
| 254 | | Used commercial depreciation instead of fiscal | Incorrect taxable profit | |
| 255 | | Carried forward loss without applying cap | Excess deduction | |
| 256 | | DGA salary below EUR 56,000 without justification | Penalty risk on loonbelasting | |
| 257 | | Filed after deadline without extension | Estimated assessment (ambtshalve aanslag) and potential fine | |
| 258 | |
| 259 | --- |
| 260 | |
| 261 | ## Section 5 — Official Source Verification Requirements |
| 262 | |
| 263 | Before any rate, threshold, or deadline is used in output: |
| 264 | |
| 265 | 1. Verify practical filing instructions on `belastingdienst.nl/vpb` |
| 266 | 2. Verify statutory text on `wetten.overheid.nl` (Wet Vpb 1969) |
| 267 | 3. Record exact URL and retrieval date (YYYY-MM-DD) |
| 268 | 4. If source unavailable or conflicting: mark as **UNVERIFIED** and require professional confirmation |
| 269 | |
| 270 | --- |
| 271 | |
| 272 | ## Section 6 — Escalation Points |
| 273 | |
| 274 | Escalate to a qualified belastingadviseur when: |
| 275 | |
| 276 | - Fiscal unity formation, termination, or cross-border elements exist |
| 277 | - Transfer pricing disputes or documentation gaps |
| 278 | - Innovation box qualification is borderline |
| 279 | - Material uncertain tax positions (> EUR 50,000 impact) |
| 280 | - Mergers, demergers, or share transactions |
| 281 | - International dividend/royalty flows (withholding tax implications) |
| 282 | - Entity is part of a multinational group (Country-by-Country Reporting obligations) |
| 283 | |
| 284 | --- |
| 285 | |
| 286 | **⚠️ DISCLAIMER: This skill provides workflow support only and does not constitute tax advice. All positions must be reviewed and signed off by a qualified Dutch belastingadviseur before filing. Tax rules change annually — verify all rates and thresholds against belastingdienst.nl before use.** |
| 287 | |
| 288 | --- |
| 289 | |
| 290 | *OpenAccountants — open-source tax computation skills* |
| 291 | *openaccountants.com* |
| 292 |
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About
Use this skill whenever asked about Dutch corporate income tax (vennootschapsbelasting / VPB) for BV entities. Trigger on phrases like "vennootschapsbelasting", "VPB aangifte", "corporate tax Netherlands", "BV belasting", "fiscal unity", "fiscale eenheid", "innovatiebox", "verliesverrekening", "carry forward losses", "DGA salary", "gebruikelijk loon", "deelnemingsvrijstelling", "participation exemption", "fiscal profit bridge", "commercial to fiscal result", "liquidatieverliesregeling", or any question about computing or filing corporate income tax for a Dutch BV or NV. Also trigger when preparing annual accounts-to-tax reconciliation, computing VPB liability, or advising on fiscal adjustments. This skill covers VPB rates, fiscal profit computation, loss relief, fiscal unity, the innovation box, participation exemption, DGA salary rules, filing deadlines, and penalties. ALWAYS read this skill before touching any Dutch corporate tax work.
NLty-2025
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