NL Income Tax

Netherlands Income Tax -- Zzp'er / Eenmanszaak (IB) v2.0

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Netherlands (Koninkrijk der Nederlanden)
Tax	Inkomstenbelasting (IB) -- Box 1 (work/income), Box 2 (substantial interest), Box 3 (savings/investments)
Currency	EUR only
Tax year	Calendar year (1 January -- 31 December)
Primary legislation	Wet inkomstenbelasting 2001 (Wet IB 2001)
Tax authority	Belastingdienst
Filing portal	Mijn Belastingdienst (belastingdienst.nl) via DigiD
Filing deadline	1 May of the following year (standard); 1 September with accountant extension
Contributor	Open Accountants Community
Validated by	Pending -- requires sign-off by a qualified Dutch belastingadviseur or AA/RA accountant
Skill version	2.0

Box 1 Rates 2025 (Inkomen uit werk en woning) [T1]

Box 1 Rates 2025

Taxable Income (EUR)	Rate	Notes
0 -- 38,441	35.82%	Includes national insurance (volksverzekeringen) for those below AOW age
38,442 -- 76,817	37.48%	Above AOW threshold component
Over 76,817	49.50%	Top rate

• AOW-gerechtigden bracket rate — AOW-gerechtigden (state pension age, born before 1 January 1958): First bracket rate is lower (~19.17%) because they do not pay AOW premium. Confirm DOB before applying rates.
• Box 1 tax formula — Tax = cumulative tax for lower bracket + (income - lower bracket threshold) x marginal rate

Entrepreneur Deductions (Ondernemersaftrek) [T1]

Entrepreneur Deductions

Deduction	Amount 2025	Condition
Zelfstandigenaftrek	EUR 2,470	Must meet urencriterium (>=1,225 hours/year in business)
Startersaftrek	EUR 2,123 (additional)	First 3 years of business; combined max EUR 4,593 for year 1-3
MKB-winstvrijstelling	12.7% of profit after other deductions	No urencriterium required -- applies to ALL entrepreneurs

• Order of computation — 1. Winst (profit = revenue - deductible business expenses) 2. Less: Zelfstandigenaftrek (if urencriterium met) 3. Less: Startersaftrek (if eligible) 4. Less: MKB-winstvrijstelling (12.7% of result after above deductions) 5. = Belastbaar inkomen Box 1 (from business)

Heffingskortingen (Tax Credits -- Reduce Tax Payable) [T1]

Heffingskortingen

Credit	Amount 2025	Notes
Algemene heffingskorting	Up to EUR 3,068 (phases out above EUR 24,813)	General tax credit; reduces to EUR 0 at ~EUR 76,817
Arbeidskorting	Up to EUR 5,174 (phases out above EUR 43,071)	Employment/work credit; phases out at higher incomes
Inkomensafhankelijke combinatiekorting	Up to EUR 2,950	For working parents with child < 12; urencriterium must be met

• Credits cannot create refund below zero — Credits reduce the tax computed on Box 1 income. They cannot create a refund below EUR 0 (except toeslagen via Belastingdienst system).

Zelfstandigenaftrek Phase-Out [T1]

• Zelfstandigenaftrek phase-out schedule — The zelfstandigenaftrek is being phased down annually: EUR 2,470 in 2025, converging toward EUR 900 by 2027. Always use the current-year amount.

Conservative Defaults [T1]

Conservative Defaults

Situation	Default Assumption
Urencriterium status unclear	Do NOT apply zelfstandigenaftrek -- flag for client to confirm hour log
Startersaftrek eligibility unclear	Do NOT apply -- flag; client must confirm first year of business
Home office deduction claimed	Do NOT deduct home costs -- Dutch rules restrict home office for zzp'ers in own home
Mixed personal/business expense	Non-deductible -- flag for reviewer
Payment received: unclear if business income	Taxable -- flag for reviewer
Box 3 assets unknown	Exclude -- cannot estimate; flag for client
Foreign income present	Flag -- possible bilateral treaty implications

Red Flag Thresholds [T1]

Red Flag Thresholds

Flag	Threshold
Hours log not maintained	Urencriterium unprovable -- zelfstandigenaftrek at risk
Revenue > EUR 20,000	Check VAT (BTW) registration and KOR (kleineondernemersregeling)
Single client > 70% of revenue	Belastingdienst "hidden employment" risk -- flag
Large asset purchase > EUR 450	KIA (kleinschaligheidsinvesteringsaftrek) may apply
Cash payments received	Document carefully; above EUR 3,000 unusual for zzp

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

• Minimum viable / Recommended / Ideal inputs — Minimum viable: Bank statement for the full calendar year (January-December) in CSV, PDF, or pasted text. Confirmation of whether urencriterium is met and whether startersaftrek applies. Recommended: Hour log (urenstaat), all client invoices (ex-BTW), voorlopige aanslag payment receipts, Box 3 asset balances as at 1 January. Ideal: Complete bookkeeping, KIA-eligible asset register, partner income details, prior year aangifte IB, BTW returns for the year.

Refusal Catalogue

• R-NL-1 — No hour log available. "Cannot confirm urencriterium. Zelfstandigenaftrek is at risk without a contemporaneous hour log. Proceed without zelfstandigenaftrek and flag for client to provide evidence."
• R-NL-2 — Client is BV director (DGA), not zzp. "This skill covers eenmanszaak/zzp only. BV/DGA tax is fundamentally different -- escalate to a belastingadviseur."
• R-NL-3 — Box 3 assets > EUR 57,000 per person. "Box 3 return required. Do not estimate Box 3 tax without a full asset breakdown -- escalate."
• R-NL-4 — Foreign income or foreign employer. "Double-tax treaty analysis required. Stop income tax computation and escalate."
• R-NL-5 — Revenue ex-BTW vs incl-BTW unclear. "Income tax is computed on amounts ex-BTW. Do not mix inclusive and exclusive figures. Clarify before proceeding."

Section 3 -- Transaction Pattern Library

This is the deterministic pre-classifier. When a bank statement line matches a pattern, apply the treatment directly. If no pattern matches, fall through to Tier 1 rules in Section 5.

3.1 Income Patterns (Credits)

Income Patterns (Credits)

Pattern	Tax Line	Treatment	Notes
BIJSCHRIJVING [client name] / OVERBOEKING VAN [client]	Business revenue (omzet) -- Box 1	Gross revenue	Standard SEPA credit from client
CREDITERING [client] / INCASSO CREDIT	Business revenue -- Box 1	Revenue	iDEAL/Incasso credit from client
FACTUURBETALING [client ref]	Business revenue -- Box 1	Revenue	Payment referencing invoice number
STRIPE PAYMENTS EUROPE / STRIPE PAYOUT	Business revenue -- gross-up	Revenue	Stripe net payout; gross-up to pre-fee amount; fee deductible
PAYPAL TRANSFER / PAYPAL PAYOUT NL	Business revenue -- gross-up	Revenue	PayPal net; fee deductible
MOLLIE PAYOUT	Business revenue -- gross-up	Revenue	Mollie (Dutch payment provider) settlement; fee deductible
ADYEN SETTLEMENT	Business revenue -- gross-up	Revenue	Adyen merchant payout; fee deductible
SUMUP PAYOUT / ZETTLE PAYOUT	Business revenue -- card income	Revenue	Card terminal settlement; gross-up
TIKKIE ONTVANGEN / TIKKIE BETALING	Revenue (if business) / personal (if private)	Flag	Flag if large amount -- confirm business vs personal
RENTE / RENTE VERGOEDING	Interest income -- Box 1 (if business account) or Box 3	NOT business revenue	Business account interest = Box 1; personal = Box 3
TERUGGAAF BELASTINGDIENST / BELASTINGTERUGGAAF	EXCLUDE	Not income	Tax refund is not taxable income
BORG TERUG / BORGSOM TERUGBETAALD	EXCLUDE	Not income	Security deposit return

3.2 Expense Patterns (Debits)

Expense Patterns (Debits)

Pattern	Tax Category	Treatment	Notes
HUUR / HUUR KANTOOR / HUURPENNING	Office rent -- 100% deductible	Fully deductible	Home office in own home: generally NOT deductible for zzp
VATTENFALL / VATTENFALL ENERGIE / ENECO / NUON / ESSENT	Utilities	Business portion if separate premises	NOT deductible for home office in own home
KPN / T-MOBILE / VODAFONE NL / ODIDO	Phone/internet -- business portion	Deductible	Mixed use: document business percentage
ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE / SLACK	Software subscriptions -- 100% deductible	Fully deductible	Professional software
ACCOUNTANT / BOEKHOUDER / ADMINISTRATIEKANTOOR	Accounting fees -- 100% deductible	Fully deductible	Tax advisor / bookkeeper fees
NS TREIN / NS.NL	Train travel -- deductible (business trips)	Deductible	Require purpose note; commute is debatable
RYANAIR / KLM / EASYJET / TRANSAVIA	Air travel -- deductible (business)	Deductible	Require itinerary + business purpose
HOTEL / BOOKING.COM / AIRBNB	Accommodation -- deductible (business travel)	Deductible	Personal travel = 0%; require proof
POSTNL / DHL / DPD	Shipping/postage -- 100% deductible	Fully deductible	Business deliveries
LINKEDIN PREMIUM / EXACT ONLINE / TWINFIELD	Business platform subscriptions	Fully deductible	Professional tools
KWARTAALBETALING BELASTINGDIENST / VOORLOPIGE AANSLAG IB	Advance tax (voorlopige aanslag)	NOT deductible	Tax payments are not business expenses
BTW AFDRACHT / OB BETALING	VAT payment	NOT deductible from IB	BTW is a separate tax
VERZEKERING / AOV / ARBEIDSONGESCHIKTHEIDSVERZEKERING	Insurance -- deductible if business or AOV	Deductible	AOV (disability) insurance: deductible
ZAKELIJK TANKSTATION / SHELL / BP / TOTAL	Fuel -- deductible (business vehicle portion)	Business portion	Private car: document business km
LEASE AUTO / LEASEPLAN / ARVAL	Vehicle lease -- deductible (business %) with bijtelling	Flag for reviewer	Complex auto fiscaliteit
ZAKELIJKE BANKKOSTEN / REKENING KOSTEN / RABO ZAKELIJK	Bank charges -- 100% deductible	Fully deductible	Business account fees
CURSUS / OPLEIDING / TRAINING	Training/education -- deductible	Fully deductible	Professional development
KANTOORBENODIGDHEDEN / STAPLES / OFFICECENTER	Office supplies -- 100% deductible	Fully deductible	Consumables and stationery
INVESTERING / AANKOOP [asset] > EUR 450	Capital asset -- KIA eligible + depreciate	Depreciate	Do not fully expense in year 1; KIA deduction applies on top
MOLLIE KOSTEN / STRIPE FEES / ADYEN FEES	Payment processor fees -- 100% deductible	Fully deductible	Deduct the gross-up difference
EIGEN BIJDRAGE ZORGVERZEKERING	Health insurance own contribution	NOT IB deductible	Specific health deduction via zorgtoeslag

Section 4 -- Worked Examples

Example 1 -- ING Business (Amsterdam, Web Developer)

Input line (ING Zakelijk CSV): 03-01-2025;BIJSCHRIJVING CLIENTCO BV;NL12INGB...;;3500,00

Reasoning: Standard SEPA credit from a business client (BV entity). This is business revenue (omzet) for Box 1. Confirm the amount is ex-BTW. If the zzp'er invoiced EUR 3,500 + 21% BTW = EUR 4,235 total, the bank shows EUR 4,235 but IB revenue is EUR 3,500 (ex-BTW).

Classification: Business revenue EUR 3,500 (ex-BTW). Add to annual omzet.

Example 2 -- Rabobank (Utrecht, Graphic Designer)

Input line (Rabobank CSV): 2025-03-15;OVERBOEKING VAN STUDIO PLUS BV;NL45RABO...;+4200,00

Reasoning: Transfer from a design client. Revenue for Box 1. Lisa de Boer, graphic designer, 4th year of business (no startersaftrek). Revenue ex-BTW to be confirmed.

Classification: Business revenue EUR 4,200 (confirm ex-BTW).

Example 3 -- Stripe Payout with Fee Gross-Up

Input line (ING Zakelijk CSV): 15-03-2025;STRIPE PAYMENTS EUROPE;NL12INGB...;;1940,00

Reasoning: Stripe net payout EUR 1,940. Stripe collected approximately EUR 1,998 from clients and deducted ~EUR 58 in fees. Gross revenue = EUR 1,998 (ex-BTW). Stripe fee EUR 58 is a deductible business expense. Match to Stripe dashboard for exact figures.

Classification: Gross revenue EUR 1,998. Stripe fees EUR 58 deductible.

Example 4 -- Voorlopige Aanslag (NOT Deductible)

Input line (ING Zakelijk CSV): 15-06-2025;VOORLOPIGE AANSLAG IB;NL12INGB...;2800,00;

Reasoning: Advance income tax payment (voorlopige aanslag) EUR 2,800 to Belastingdienst. This is NOT a business expense -- it is a tax prepayment. Record as advance tax paid (credit against final IB liability). Never include in deductible expenses.

Classification: EXCLUDE from expenses. Record: voorlopige aanslag paid EUR 2,800.

Example 5 -- ABN AMRO (Rotterdam, Marketing Consultant with Startersaftrek)

Input line (ABN AMRO CSV): 2025-04-20;BIJSCHRIJVING MARKETINGBUREAU BV;C;5500,00

Reasoning: Credit from marketing client. Jan Smit is in year 2 of business -- startersaftrek eligible (EUR 2,123 additional deduction on top of zelfstandigenaftrek EUR 2,470). Revenue EUR 5,500 (confirm ex-BTW).

Classification: Business revenue EUR 5,500. Flag: startersaftrek year 2 -- confirm eligibility.

Example 6 -- Bunq Business (Eindhoven, IT Freelancer -- Single Client Flag)

Input line (Bunq CSV): 2025-05-01,90000.00,NL88BUNQ...,TECHBV EINDHOVEN,NL12INGB...,MAANDELIJKSE FACTUUR

Reasoning: Large single credit from one BV entity. Revenue EUR 90,000. Single client > 70% of revenue triggers schijnzelfstandigheid (hidden employment) risk. Belastingdienst enforcement increased from 2025. Flag for reviewer.

Classification: Business revenue EUR 90,000 (ex-BTW). RED FLAG: single client > 70% -- schijnzelfstandigheid risk.

Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 Revenue Is Always Ex-BTW

• Revenue ex-BTW rule — All income tax computations use revenue and expenses exclusive of BTW (VAT). Amounts including BTW must be stripped before processing. BTW is a separate tax; it is neither income nor an expense for IB purposes.

5.2 MKB-Winstvrijstelling Is Mandatory

• MKB-winstvrijstelling mandatory rule — The 12.7% MKB-winstvrijstelling applies to ALL entrepreneurs (eenmanszaak, VOF, maatschap) regardless of whether urencriterium is met. Always apply it after other entrepreneur deductions. Never omit it. (Art. 3.79a Wet IB 2001)

5.3 Voorlopige Aanslag Is Not Deductible

• Voorlopige aanslag not deductible rule — Advance income tax payments (voorlopige aanslag IB) paid to Belastingdienst are tax prepayments, not business expenses. Never include IB payment narrations as deductible expenses.

5.4 BTW Afdracht Is Not Deductible

• BTW afdracht not deductible rule — Quarterly BTW payments (OB/BTW afdracht) are not a business expense for IB purposes. Exclude all BTW payment narrations from the expense calculation.

5.5 KIA Deduction Requires >= EUR 2,801 in New Business Assets

• KIA threshold — Kleinschaligheidsinvesteringsaftrek applies only when total qualifying asset purchases exceed EUR 2,801 in the year. Assets < EUR 450 per item do not qualify. KIA is 28% for investments EUR 2,801-69,765. KIA applies in addition to normal depreciation. (Art. 3.41 Wet IB 2001)

5.6 Home Office Deduction: Strict Rules

• Home office deduction rule — A zzp'er working from home cannot generally deduct a portion of home expenses (mortgage interest, rent, utilities) unless they have a separate, self-contained workspace that could be let independently. The default is: home office in own home = NOT deductible. Flag any home office claim for reviewer.

5.7 Urencriterium: 1,225 Hours Minimum

• Urencriterium minimum hours — Zelfstandigenaftrek requires the entrepreneur to have worked >= 1,225 hours in the business during the year. Without a contemporaneous hour log, the claim cannot be substantiated. Never assume urencriterium is met -- always require the log. (Art. 3.76 Wet IB 2001)

5.8 Tax Computation Flow

• Tax computation flow — Revenue (omzet, ex-BTW) Less: Deductible business expenses = Winst (profit) Less: Zelfstandigenaftrek (if urencriterium met) Less: Startersaftrek (if eligible, years 1-3) Less: KIA (if qualifying investments >= EUR 2,801) = Subtotal Less: MKB-winstvrijstelling (12.7% of subtotal) = Belastbaar inkomen Box 1 Apply bracket rates = Box 1 tax Less: Algemene heffingskorting Less: Arbeidskorting Less: Other kortingen = Net Box 1 tax Less: Voorlopige aanslag paid = Balance due / (refund)

5.9 Filing Deadlines

Filing Deadlines

Item	Deadline
Standard aangifte IB	1 May of the following year
Extended deadline (with accountant)	1 September
Voorlopige aanslag request/revision	1 July each year

5.10 Penalties

Penalties

Offence	Penalty
Late filing	EUR 385 verzuimboete (standard)
Failure to file after reminder	Up to EUR 5,514
Under-reporting (vergrijpboete)	25%-100% of additional tax
Deliberate fraud	Up to 300% of tax evaded

Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Single Client > 70% of Revenue (Schijnzelfstandigheid)

• Single client concentration rule — Belastingdienst may reclassify the arrangement as employment. Flag and advise client to diversify or obtain a modelovereenkomst.

6.2 AOW-Leeftijd (State Pension Age)

• AOW age bracket rate rule — First bracket rate differs significantly (~19.17% vs 35.82%). Confirm DOB; apply lower rate only if born before 1 January 1958.

6.3 Box 3 Wealth Tax

• Box 3 wealth tax rule — Box 3 rate/return computation is contested in courts (Hoge Raad Kerst-arrest). Compute at current statutory rates: savings ~1.44%, investments ~5.88%, Box 3 tax rate 36%. Heffingvrij vermogen EUR 57,000 per person (EUR 114,000 for fiscal partners). Note litigation uncertainty.

6.4 Company Car (Auto van de Zaak)

• Company car bijtelling rule — Bijtelling (benefit in kind) required. Complex auto fiscaliteit -- bijtelling % depends on CO2 emissions and first registration date. Flag for reviewer.

6.5 International Assignment or Partial-Year Residency

• International assignment rule — 30% ruling may apply. Non-resident rules require bilateral treaty analysis. Flag and escalate.

6.6 Fiscal Partner Income

• Fiscal partner income rule — Heffingskortingen can be transferred between fiscal partners in some cases. Flag for fiscal partner analysis.

6.7 WBSO (R&D Subsidy)

• WBSO rule — WBSO subsidy reduces payable wage tax. Separate S&O administration required. Flag -- WBSO is claimed separately, not via IB return.

Section 7 -- Excel Working Paper Template

NETHERLANDS INCOME TAX WORKING PAPER (ZZP / EENMANSZAAK) Taxpayer: _______________ BSN: _______________ FY: 2025

SECTION A -- REVENUE (ex-BTW) EUR Gross revenue (all clients, ex-BTW) ___________ Less: credit notes / returns (___________) Net revenue ___________

SECTION B -- DEDUCTIBLE BUSINESS EXPENSES Rent / workspace (business only) ___________ Utilities (business premises only) ___________ Phone / internet (business %) ___________ Software subscriptions ___________ Accountant / bookkeeper ___________ Legal fees ___________ Training / CPD ___________ Travel (business trips) ___________ Accommodation (business travel) ___________ Business insurance (AOV, liability) ___________ Business bank charges ___________ Depreciation (afschrijving) ___________ Payment processor fees ___________ Other business expenses ___________ TOTAL DEDUCTIBLE EXPENSES ___________

SECTION C -- PROFIT (WINST) Net revenue - Total expenses ___________

SECTION D -- ENTREPRENEUR DEDUCTIONS (ONDERNEMERSAFTREK) Zelfstandigenaftrek (if uren met) ___________ Startersaftrek (if eligible yr 1-3) ___________ KIA (kleinschaligheidsinvesteringsaftrek) ________ Subtotal after deductions ___________ MKB-winstvrijstelling (12.7%) (___________) BELASTBAAR INKOMEN BOX 1 ___________

SECTION E -- BOX 1 TAX COMPUTATION Tax at bracket rates (see table) ___________ Less: Algemene heffingskorting () Less: Arbeidskorting () Less: Other kortingen (___________) BOX 1 NET TAX ___________

SECTION F -- ADVANCE PAYMENTS Voorlopige aanslag paid (___________) IB balance due / (refund) ___________

SECTION G -- BOX 3 (if applicable) Assets on 1 January (incl. bank saldo) ___________ Less: heffingvrij vermogen EUR 57,000 (___________) Grondslag Box 3 ___________ Fictitious return (see rates by class) ___________ Box 3 tax @ 36% ___________

SECTION H -- REVIEWER FLAGS [ ] Urencriterium -- hour log reviewed? [ ] Startersaftrek -- year 1/2/3 confirmed? [ ] Single client > 70%? Schijnzelfstandigheid flag [ ] BTW stripped from all revenue/expense amounts [ ] KIA -- qualifying assets > EUR 2,801? [ ] Box 3 assets declared on 1 January balance [ ] AOW age check (DOB before 1 January 1958?)

Section 8 -- Bank Statement Reading Guide

Dutch Bank Statement Formats

Dutch Bank Statement Formats

Bank	Format	Key Fields
ING Zakelijk	CSV	Datum;Naam/Omschrijving;Rekening;Tegenrekening;Code;Af Bij;Bedrag (EUR);Mutatiesoort;Mededelingen
Rabobank	CSV	IBAN;Munt;BIC;Volgnr;Datum;Rentedatum;Bedrag;Saldo na trn;Tegenrekening;Naam tegenpartij;Omschrijving
ABN AMRO	CSV / MT940	Transactiedatum;Valutacode;CreditDebet;Bedrag;Tegenrekening IBAN;Naam tegenpartij;Omschrijving
Bunq	CSV (app export)	date,amount,account,counterparty_name,counterparty_iban,description
Knab Business	CSV / Excel	Standard Dutch format; comma decimal amounts
SNS Bank	CSV	Boekdatum;Naam;Rekening;Tegenrekening;Code;Debet/Credit;Bedrag;Mededelingen;Saldo

Key Dutch Banking Narrations

Key Dutch Banking Narrations

Narration	Meaning	Classification Hint
BIJSCHRIJVING [name]	Credit transfer in	Potential business income
OVERBOEKING VAN [name]	Transfer from	Potential business income
INCASSO	Direct debit	Recurring expense
BETAALAUTOMAAT / PIN	Card payment	Identify payee
GELDAUTOMAAT / ATM	Cash withdrawal	Personal -- investigate
VOORLOPIGE AANSLAG	Advance tax payment	Tax prepayment -- exclude
BTW AFDRACHT / OB BETALING	VAT payment	Separate tax -- exclude
RENTE	Interest	Other income (Box 1 or 3)
ZORGTOESLAG / HUURTOESLAG	Government benefit	Not taxable income

Amount Format Notes

• Amount format notes — ING: Af Bij column = Af (debit) or Bij (credit); Bedrag is always positive Rabobank: negative = debit, positive = credit ABN AMRO: CreditDebet = C (credit) or D (debit) Bunq: positive = credit, negative = debit; period decimal Date formats: DD-MM-YYYY (most Dutch banks)

Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all BIJSCHRIJVING/OVERBOEKING credits from BV/VOF entities as potential business revenue
2. Apply conservative defaults: no zelfstandigenaftrek (urencriterium unproven), no startersaftrek
3. Exclude all VOORLOPIGE AANSLAG and BTW AFDRACHT debits from expenses
4. Mark all Stripe/PayPal/Mollie for gross-up
5. Flag any single client > 70% of credits
6. Generate working paper with PENDING flags

Present these questions:

ONBOARDING QUESTIONS -- NETHERLANDS INCOME TAX (IB)
1. Do you maintain an urenstaat (hour log) showing >= 1,225 hours?
2. Is this your first, second, or third year in business? (Startersaftrek eligibility)
3. Are all invoice amounts ex-BTW or incl-BTW?
4. Are you BTW-plichtig? If so, are you in the KOR scheme (< EUR 20,000)?
5. Date of birth? (For AOW-age bracket rate check)
6. Did you pay a voorlopige aanslag this year? If so, how much?
7. Box 3: what were your total savings/investments on 1 January 2025?
8. Do you have a fiscal partner? If so, their income?
9. Did you purchase any business assets > EUR 450 this year? (KIA eligibility)
10. Do you have a dedicated, independently lettable workspace at home?

Section 10 -- Reference Material

Key Legislation

Key Legislation

Topic	Reference
Income tax (general)	Wet inkomstenbelasting 2001 (Wet IB 2001)
Zelfstandigenaftrek	Art. 3.76 Wet IB
Startersaftrek	Art. 3.78 Wet IB
MKB-winstvrijstelling	Art. 3.79a Wet IB
KIA (investment deduction)	Art. 3.41 Wet IB
Urencriterium	Art. 3.76(1) Wet IB
Box 3 wealth tax	Art. 5.1-5.3 Wet IB
Heffingskortingen	Art. 8.10 et seq. Wet IB

Known Gaps / Out of Scope

• BV/DGA taxation (separate regime)
• International income and bilateral treaties
• 30% ruling
• Box 2 (substantial interest in BV)
• Complex auto fiscaliteit (bijtelling calculations)
• WBSO R&D subsidy administration

Changelog

Changelog

Version	Date	Change
2.0	April 2026	Full rewrite to v2.0 structure; Dutch bank formats (ING, Rabobank, ABN AMRO, Bunq); transaction pattern library; Mollie/Adyen patterns; worked examples; PROHIBITIONS and disclaimer added
1.0	2025	Initial version

Self-Check

• All amounts ex-BTW?
• Urencriterium confirmed before applying zelfstandigenaftrek?
• MKB-winstvrijstelling (12.7%) applied after all other deductions?
• Voorlopige aanslag excluded from expenses?
• BTW payments excluded from expenses?
• KIA threshold (EUR 2,801 minimum) checked?
• Home office deduction: independently lettable workspace confirmed?
• AOW age checked for first bracket rate?
• Single client concentration flagged if > 70%?

PROHIBITIONS

• NEVER apply zelfstandigenaftrek without a confirmed urenstaat showing >= 1,225 hours
• NEVER omit MKB-winstvrijstelling -- it applies to ALL entrepreneurs regardless of urencriterium
• NEVER include voorlopige aanslag (IB advance payments) as a deductible business expense
• NEVER include BTW afdracht as an IB expense -- BTW is a separate tax
• NEVER deduct home office costs for a zzp'er without confirming an independently lettable workspace
• NEVER include BTW-inclusive amounts in revenue or expense calculations -- always strip BTW first
• NEVER fully expense assets > EUR 450 in year one -- apply depreciation schedule and KIA separately
• NEVER ignore the schijnzelfstandigheid risk when a single client exceeds 70% of revenue
• NEVER present tax calculations as definitive -- always label as estimated and direct client to their belastingadviseur for confirmation

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a belastingadviseur, AA, RA, or equivalent licensed practitioner in the Netherlands) before filing or acting upon.

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