Not tax advice. Computation tools only. Have a professional review before filing.
OOpenAccountants
openaccountants/skills/nl-income-tax.md
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v20EU
1---
2name: nl-income-tax
3description: >
4 Use this skill whenever asked about Netherlands income tax for self-employed individuals (zzp'ers, eenmanszaak). Trigger on phrases like "aangifte inkomstenbelasting", "income tax return Netherlands", "zelfstandigenaftrek", "startersaftrek", "MKB-winstvrijstelling", "urencriterium", "Box 1 income", "Box 3 wealth tax", "heffingskortingen", "arbeidskorting", "KIA investment deduction", "self-employed tax Netherlands", "winst uit onderneming", or any question about filing or computing income tax for a Dutch zzp'er or eenmanszaak. Also trigger when preparing or reviewing an aangifte IB, computing deductible expenses, or advising on voorlopige aanslagen. This skill covers Box 1 progressive rates, entrepreneur deductions, capital allowances, tax credits, Box 3 savings/investment income, filing deadlines, and penalties. ALWAYS read this skill before touching any Dutch income tax work.
5version: 2.0
6jurisdiction: NL
7tax_year: 2025
8category: international
9depends_on:
10 - income-tax-workflow-base
11---
12 
13# Netherlands Income Tax -- Zzp'er / Eenmanszaak (IB) v2.0
14 
15---
16 
17## Section 1 -- Quick Reference
18 
19| Field | Value |
20|---|---|
21| Country | Netherlands (Koninkrijk der Nederlanden) |
22| Tax | Inkomstenbelasting (IB) -- Box 1 (work/income), Box 2 (substantial interest), Box 3 (savings/investments) |
23| Currency | EUR only |
24| Tax year | Calendar year (1 January -- 31 December) |
25| Primary legislation | Wet inkomstenbelasting 2001 (Wet IB 2001) |
26| Tax authority | Belastingdienst |
27| Filing portal | Mijn Belastingdienst (belastingdienst.nl) via DigiD |
28| Filing deadline | 1 May of the following year (standard); 1 September with accountant extension |
29| Contributor | Open Accountants Community |
30| Validated by | Pending -- requires sign-off by a qualified Dutch belastingadviseur or AA/RA accountant |
31| Skill version | 2.0 |
32 
33### Box 1 Rates 2025 (Inkomen uit werk en woning) [T1]
34 
35| Taxable Income (EUR) | Rate | Notes |
36|---|---|---|
37| 0 -- 38,441 | 35.82% | Includes national insurance (volksverzekeringen) for those below AOW age |
38| 38,442 -- 76,817 | 37.48% | Above AOW threshold component |
39| Over 76,817 | 49.50% | Top rate |
40 
41**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.
42 
43**Formula:** Tax = cumulative tax for lower bracket + (income - lower bracket threshold) x marginal rate
44 
45### Entrepreneur Deductions (Ondernemersaftrek) [T1]
46 
47| Deduction | Amount 2025 | Condition |
48|---|---|---|
49| Zelfstandigenaftrek | EUR 2,470 | Must meet urencriterium (>=1,225 hours/year in business) |
50| Startersaftrek | EUR 2,123 (additional) | First 3 years of business; combined max EUR 4,593 for year 1-3 |
51| MKB-winstvrijstelling | 13.31% of profit after other deductions | No urencriterium required -- applies to ALL entrepreneurs |
52 
53**Order of computation:**
541. Winst (profit = revenue - deductible business expenses)
552. Less: Zelfstandigenaftrek (if urencriterium met)
563. Less: Startersaftrek (if eligible)
574. Less: MKB-winstvrijstelling (13.31% of result after above deductions)
585. = Belastbaar inkomen Box 1 (from business)
59 
60### Heffingskortingen (Tax Credits -- Reduce Tax Payable) [T1]
61 
62| Credit | Amount 2025 | Notes |
63|---|---|---|
64| Algemene heffingskorting | Up to EUR 3,068 (phases out above EUR 24,813) | General tax credit; reduces to EUR 0 at ~EUR 76,817 |
65| Arbeidskorting | Up to EUR 5,174 (phases out above EUR 43,071) | Employment/work credit; phases out at higher incomes |
66| Inkomensafhankelijke combinatiekorting | Up to EUR 2,950 | For working parents with child < 12; urencriterium must be met |
67 
68Credits reduce the tax computed on Box 1 income. They cannot create a refund below EUR 0 (except toeslagen via Belastingdienst system).
69 
70### Zelfstandigenaftrek Phase-Out [T1]
71 
72The zelfstandigenaftrek is being phased down annually: EUR 2,470 in 2025, converging toward EUR 900 by 2027. Always use the current-year amount.
73 
74### Conservative Defaults [T1]
75 
76| Situation | Default Assumption |
77|---|---|
78| Urencriterium status unclear | Do NOT apply zelfstandigenaftrek -- flag for client to confirm hour log |
79| Startersaftrek eligibility unclear | Do NOT apply -- flag; client must confirm first year of business |
80| Home office deduction claimed | Do NOT deduct home costs -- Dutch rules restrict home office for zzp'ers in own home |
81| Mixed personal/business expense | Non-deductible -- flag for reviewer |
82| Payment received: unclear if business income | Taxable -- flag for reviewer |
83| Box 3 assets unknown | Exclude -- cannot estimate; flag for client |
84| Foreign income present | Flag -- possible bilateral treaty implications |
85 
86### Red Flag Thresholds [T1]
87 
88| Flag | Threshold |
89|---|---|
90| Hours log not maintained | Urencriterium unprovable -- zelfstandigenaftrek at risk |
91| Revenue > EUR 20,000 | Check VAT (BTW) registration and KOR (kleineondernemersregeling) |
92| Single client > 70% of revenue | Belastingdienst "hidden employment" risk -- flag |
93| Large asset purchase > EUR 450 | KIA (kleinschaligheidsinvesteringsaftrek) may apply |
94| Cash payments received | Document carefully; above EUR 3,000 unusual for zzp |
95 
96---
97 
98## Section 2 -- Required Inputs and Refusal Catalogue
99 
100### Required Inputs
101 
102**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.
103 
104**Recommended:** Hour log (urenstaat), all client invoices (ex-BTW), voorlopige aanslag payment receipts, Box 3 asset balances as at 1 January.
105 
106**Ideal:** Complete bookkeeping, KIA-eligible asset register, partner income details, prior year aangifte IB, BTW returns for the year.
107 
108### Refusal Catalogue
109 
110**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."
111 
112**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."
113 
114**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."
115 
116**R-NL-4 -- Foreign income or foreign employer.** "Double-tax treaty analysis required. Stop income tax computation and escalate."
117 
118**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."
119 
120---
121 
122## Section 3 -- Transaction Pattern Library
123 
124This 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.
125 
126### 3.1 Income Patterns (Credits)
127 
128| Pattern | Tax Line | Treatment | Notes |
129|---|---|---|---|
130| BIJSCHRIJVING [client name] / OVERBOEKING VAN [client] | Business revenue (omzet) -- Box 1 | Gross revenue | Standard SEPA credit from client |
131| CREDITERING [client] / INCASSO CREDIT | Business revenue -- Box 1 | Revenue | iDEAL/Incasso credit from client |
132| FACTUURBETALING [client ref] | Business revenue -- Box 1 | Revenue | Payment referencing invoice number |
133| STRIPE PAYMENTS EUROPE / STRIPE PAYOUT | Business revenue -- gross-up | Revenue | Stripe net payout; gross-up to pre-fee amount; fee deductible |
134| PAYPAL TRANSFER / PAYPAL PAYOUT NL | Business revenue -- gross-up | Revenue | PayPal net; fee deductible |
135| MOLLIE PAYOUT | Business revenue -- gross-up | Revenue | Mollie (Dutch payment provider) settlement; fee deductible |
136| ADYEN SETTLEMENT | Business revenue -- gross-up | Revenue | Adyen merchant payout; fee deductible |
137| SUMUP PAYOUT / ZETTLE PAYOUT | Business revenue -- card income | Revenue | Card terminal settlement; gross-up |
138| TIKKIE ONTVANGEN / TIKKIE BETALING | Revenue (if business) / personal (if private) | Flag | Flag if large amount -- confirm business vs personal |
139| RENTE / RENTE VERGOEDING | Interest income -- Box 1 (if business account) or Box 3 | NOT business revenue | Business account interest = Box 1; personal = Box 3 |
140| TERUGGAAF BELASTINGDIENST / BELASTINGTERUGGAAF | EXCLUDE | Not income | Tax refund is not taxable income |
141| BORG TERUG / BORGSOM TERUGBETAALD | EXCLUDE | Not income | Security deposit return |
142 
143### 3.2 Expense Patterns (Debits)
144 
145| Pattern | Tax Category | Treatment | Notes |
146|---|---|---|---|
147| HUUR / HUUR KANTOOR / HUURPENNING | Office rent -- 100% deductible | Fully deductible | Home office in own home: generally NOT deductible for zzp |
148| VATTENFALL / VATTENFALL ENERGIE / ENECO / NUON / ESSENT | Utilities | Business portion if separate premises | NOT deductible for home office in own home |
149| KPN / T-MOBILE / VODAFONE NL / ODIDO | Phone/internet -- business portion | Deductible | Mixed use: document business percentage |
150| ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE / SLACK | Software subscriptions -- 100% deductible | Fully deductible | Professional software |
151| ACCOUNTANT / BOEKHOUDER / ADMINISTRATIEKANTOOR | Accounting fees -- 100% deductible | Fully deductible | Tax advisor / bookkeeper fees |
152| NS TREIN / NS.NL | Train travel -- deductible (business trips) | Deductible | Require purpose note; commute is debatable |
153| RYANAIR / KLM / EASYJET / TRANSAVIA | Air travel -- deductible (business) | Deductible | Require itinerary + business purpose |
154| HOTEL / BOOKING.COM / AIRBNB | Accommodation -- deductible (business travel) | Deductible | Personal travel = 0%; require proof |
155| POSTNL / DHL / DPD | Shipping/postage -- 100% deductible | Fully deductible | Business deliveries |
156| LINKEDIN PREMIUM / EXACT ONLINE / TWINFIELD | Business platform subscriptions | Fully deductible | Professional tools |
157| KWARTAALBETALING BELASTINGDIENST / VOORLOPIGE AANSLAG IB | Advance tax (voorlopige aanslag) | NOT deductible | Tax payments are not business expenses |
158| BTW AFDRACHT / OB BETALING | VAT payment | NOT deductible from IB | BTW is a separate tax |
159| VERZEKERING / AOV / ARBEIDSONGESCHIKTHEIDSVERZEKERING | Insurance -- deductible if business or AOV | Deductible | AOV (disability) insurance: deductible |
160| ZAKELIJK TANKSTATION / SHELL / BP / TOTAL | Fuel -- deductible (business vehicle portion) | Business portion | Private car: document business km |
161| LEASE AUTO / LEASEPLAN / ARVAL | Vehicle lease -- deductible (business %) with bijtelling | Flag for reviewer | Complex auto fiscaliteit |
162| ZAKELIJKE BANKKOSTEN / REKENING KOSTEN / RABO ZAKELIJK | Bank charges -- 100% deductible | Fully deductible | Business account fees |
163| CURSUS / OPLEIDING / TRAINING | Training/education -- deductible | Fully deductible | Professional development |
164| KANTOORBENODIGDHEDEN / STAPLES / OFFICECENTER | Office supplies -- 100% deductible | Fully deductible | Consumables and stationery |
165| INVESTERING / AANKOOP [asset] > EUR 450 | Capital asset -- KIA eligible + depreciate | Depreciate | Do not fully expense in year 1; KIA deduction applies on top |
166| MOLLIE KOSTEN / STRIPE FEES / ADYEN FEES | Payment processor fees -- 100% deductible | Fully deductible | Deduct the gross-up difference |
167| EIGEN BIJDRAGE ZORGVERZEKERING | Health insurance own contribution | NOT IB deductible | Specific health deduction via zorgtoeslag |
168 
169---
170 
171## Section 4 -- Worked Examples
172 
173### Example 1 -- ING Business (Amsterdam, Web Developer)
174 
175**Input line (ING Zakelijk CSV):**
176`03-01-2025;BIJSCHRIJVING CLIENTCO BV;NL12INGB...;;3500,00`
177 
178**Reasoning:**
179Standard 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).
180 
181**Classification:** Business revenue EUR 3,500 (ex-BTW). Add to annual omzet.
182 
183### Example 2 -- Rabobank (Utrecht, Graphic Designer)
184 
185**Input line (Rabobank CSV):**
186`2025-03-15;OVERBOEKING VAN STUDIO PLUS BV;NL45RABO...;+4200,00`
187 
188**Reasoning:**
189Transfer 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.
190 
191**Classification:** Business revenue EUR 4,200 (confirm ex-BTW).
192 
193### Example 3 -- Stripe Payout with Fee Gross-Up
194 
195**Input line (ING Zakelijk CSV):**
196`15-03-2025;STRIPE PAYMENTS EUROPE;NL12INGB...;;1940,00`
197 
198**Reasoning:**
199Stripe 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.
200 
201**Classification:** Gross revenue EUR 1,998. Stripe fees EUR 58 deductible.
202 
203### Example 4 -- Voorlopige Aanslag (NOT Deductible)
204 
205**Input line (ING Zakelijk CSV):**
206`15-06-2025;VOORLOPIGE AANSLAG IB;NL12INGB...;2800,00;`
207 
208**Reasoning:**
209Advance 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.
210 
211**Classification:** EXCLUDE from expenses. Record: voorlopige aanslag paid EUR 2,800.
212 
213### Example 5 -- ABN AMRO (Rotterdam, Marketing Consultant with Startersaftrek)
214 
215**Input line (ABN AMRO CSV):**
216`2025-04-20;BIJSCHRIJVING MARKETINGBUREAU BV;C;5500,00`
217 
218**Reasoning:**
219Credit 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).
220 
221**Classification:** Business revenue EUR 5,500. Flag: startersaftrek year 2 -- confirm eligibility.
222 
223### Example 6 -- Bunq Business (Eindhoven, IT Freelancer -- Single Client Flag)
224 
225**Input line (Bunq CSV):**
226`2025-05-01,90000.00,NL88BUNQ...,TECHBV EINDHOVEN,NL12INGB...,MAANDELIJKSE FACTUUR`
227 
228**Reasoning:**
229Large 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.
230 
231**Classification:** Business revenue EUR 90,000 (ex-BTW). RED FLAG: single client > 70% -- schijnzelfstandigheid risk.
232 
233---
234 
235## Section 5 -- Tier 1 Rules (When Data Is Clear)
236 
237### 5.1 Revenue Is Always Ex-BTW
238 
239All 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.
240 
241### 5.2 MKB-Winstvrijstelling Is Mandatory
242 
243**Legislation:** Art. 3.79a Wet IB 2001
244 
245The 13.31% 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.
246 
247### 5.3 Voorlopige Aanslag Is Not Deductible
248 
249Advance income tax payments (voorlopige aanslag IB) paid to Belastingdienst are tax prepayments, not business expenses. Never include IB payment narrations as deductible expenses.
250 
251### 5.4 BTW Afdracht Is Not Deductible
252 
253Quarterly BTW payments (OB/BTW afdracht) are not a business expense for IB purposes. Exclude all BTW payment narrations from the expense calculation.
254 
255### 5.5 KIA Deduction Requires >= EUR 2,801 in New Business Assets
256 
257**Legislation:** Art. 3.41 Wet IB 2001
258 
259Kleinschaligheidsinvesteringsaftrek 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.
260 
261### 5.6 Home Office Deduction: Strict Rules
262 
263A 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.
264 
265### 5.7 Urencriterium: 1,225 Hours Minimum
266 
267**Legislation:** Art. 3.76 Wet IB 2001
268 
269Zelfstandigenaftrek 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.
270 
271### 5.8 Tax Computation Flow
272 
273```
274Revenue (omzet, ex-BTW)
275Less: Deductible business expenses
276= Winst (profit)
277Less: Zelfstandigenaftrek (if urencriterium met)
278Less: Startersaftrek (if eligible, years 1-3)
279Less: KIA (if qualifying investments >= EUR 2,801)
280= Subtotal
281Less: MKB-winstvrijstelling (13.31% of subtotal)
282= Belastbaar inkomen Box 1
283Apply bracket rates
284= Box 1 tax
285Less: Algemene heffingskorting
286Less: Arbeidskorting
287Less: Other kortingen
288= Net Box 1 tax
289Less: Voorlopige aanslag paid
290= Balance due / (refund)
291```
292 
293### 5.9 Filing Deadlines
294 
295| Item | Deadline |
296|---|---|
297| Standard aangifte IB | 1 May of the following year |
298| Extended deadline (with accountant) | 1 September |
299| Voorlopige aanslag request/revision | 1 July each year |
300 
301### 5.10 Penalties
302 
303| Offence | Penalty |
304|---|---|
305| Late filing | EUR 385 verzuimboete (standard) |
306| Failure to file after reminder | Up to EUR 5,514 |
307| Under-reporting (vergrijpboete) | 25%-100% of additional tax |
308| Deliberate fraud | Up to 300% of tax evaded |
309 
310---
311 
312## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
313 
314### 6.1 Single Client > 70% of Revenue (Schijnzelfstandigheid)
315 
316Belastingdienst may reclassify the arrangement as employment. Flag and advise client to diversify or obtain a modelovereenkomst.
317 
318### 6.2 AOW-Leeftijd (State Pension Age)
319 
320First bracket rate differs significantly (~19.17% vs 35.82%). Confirm DOB; apply lower rate only if born before 1 January 1958.
321 
322### 6.3 Box 3 Wealth Tax
323 
324Box 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.
325 
326### 6.4 Company Car (Auto van de Zaak)
327 
328Bijtelling (benefit in kind) required. Complex auto fiscaliteit -- bijtelling % depends on CO2 emissions and first registration date. Flag for reviewer.
329 
330### 6.5 International Assignment or Partial-Year Residency
331 
33230% ruling may apply. Non-resident rules require bilateral treaty analysis. Flag and escalate.
333 
334### 6.6 Fiscal Partner Income
335 
336Heffingskortingen can be transferred between fiscal partners in some cases. Flag for fiscal partner analysis.
337 
338### 6.7 WBSO (R&D Subsidy)
339 
340WBSO subsidy reduces payable wage tax. Separate S&O administration required. Flag -- WBSO is claimed separately, not via IB return.
341 
342---
343 
344## Section 7 -- Excel Working Paper Template
345 
346```
347NETHERLANDS INCOME TAX WORKING PAPER (ZZP / EENMANSZAAK)
348Taxpayer: _______________ BSN: _______________ FY: 2025
349 
350SECTION A -- REVENUE (ex-BTW)
351 EUR
352Gross revenue (all clients, ex-BTW) ___________
353Less: credit notes / returns (___________)
354Net revenue ___________
355 
356SECTION B -- DEDUCTIBLE BUSINESS EXPENSES
357Rent / workspace (business only) ___________
358Utilities (business premises only) ___________
359Phone / internet (business %) ___________
360Software subscriptions ___________
361Accountant / bookkeeper ___________
362Legal fees ___________
363Training / CPD ___________
364Travel (business trips) ___________
365Accommodation (business travel) ___________
366Business insurance (AOV, liability) ___________
367Business bank charges ___________
368Depreciation (afschrijving) ___________
369Payment processor fees ___________
370Other business expenses ___________
371TOTAL DEDUCTIBLE EXPENSES ___________
372 
373SECTION C -- PROFIT (WINST)
374Net revenue - Total expenses ___________
375 
376SECTION D -- ENTREPRENEUR DEDUCTIONS (ONDERNEMERSAFTREK)
377Zelfstandigenaftrek (if uren met) ___________
378Startersaftrek (if eligible yr 1-3) ___________
379KIA (kleinschaligheidsinvesteringsaftrek) ________
380Subtotal after deductions ___________
381MKB-winstvrijstelling (13.31%) (___________)
382BELASTBAAR INKOMEN BOX 1 ___________
383 
384SECTION E -- BOX 1 TAX COMPUTATION
385Tax at bracket rates (see table) ___________
386Less: Algemene heffingskorting (___________)
387Less: Arbeidskorting (___________)
388Less: Other kortingen (___________)
389BOX 1 NET TAX ___________
390 
391SECTION F -- ADVANCE PAYMENTS
392Voorlopige aanslag paid (___________)
393IB balance due / (refund) ___________
394 
395SECTION G -- BOX 3 (if applicable)
396Assets on 1 January (incl. bank saldo) ___________
397Less: heffingvrij vermogen EUR 57,000 (___________)
398Grondslag Box 3 ___________
399Fictitious return (see rates by class) ___________
400Box 3 tax @ 36% ___________
401 
402SECTION H -- REVIEWER FLAGS
403[ ] Urencriterium -- hour log reviewed?
404[ ] Startersaftrek -- year 1/2/3 confirmed?
405[ ] Single client > 70%? Schijnzelfstandigheid flag
406[ ] BTW stripped from all revenue/expense amounts
407[ ] KIA -- qualifying assets > EUR 2,801?
408[ ] Box 3 assets declared on 1 January balance
409[ ] AOW age check (DOB before 1 January 1958?)
410```
411 
412---
413 
414## Section 8 -- Bank Statement Reading Guide
415 
416### Dutch Bank Statement Formats
417 
418| Bank | Format | Key Fields |
419|---|---|---|
420| ING Zakelijk | CSV | Datum;Naam/Omschrijving;Rekening;Tegenrekening;Code;Af Bij;Bedrag (EUR);Mutatiesoort;Mededelingen |
421| Rabobank | CSV | IBAN;Munt;BIC;Volgnr;Datum;Rentedatum;Bedrag;Saldo na trn;Tegenrekening;Naam tegenpartij;Omschrijving |
422| ABN AMRO | CSV / MT940 | Transactiedatum;Valutacode;CreditDebet;Bedrag;Tegenrekening IBAN;Naam tegenpartij;Omschrijving |
423| Bunq | CSV (app export) | date,amount,account,counterparty_name,counterparty_iban,description |
424| Knab Business | CSV / Excel | Standard Dutch format; comma decimal amounts |
425| SNS Bank | CSV | Boekdatum;Naam;Rekening;Tegenrekening;Code;Debet/Credit;Bedrag;Mededelingen;Saldo |
426 
427### Key Dutch Banking Narrations
428 
429| Narration | Meaning | Classification Hint |
430|---|---|---|
431| BIJSCHRIJVING [name] | Credit transfer in | Potential business income |
432| OVERBOEKING VAN [name] | Transfer from | Potential business income |
433| INCASSO | Direct debit | Recurring expense |
434| BETAALAUTOMAAT / PIN | Card payment | Identify payee |
435| GELDAUTOMAAT / ATM | Cash withdrawal | Personal -- investigate |
436| VOORLOPIGE AANSLAG | Advance tax payment | Tax prepayment -- exclude |
437| BTW AFDRACHT / OB BETALING | VAT payment | Separate tax -- exclude |
438| RENTE | Interest | Other income (Box 1 or 3) |
439| ZORGTOESLAG / HUURTOESLAG | Government benefit | Not taxable income |
440 
441### Amount Format Notes
442 
443- ING: `Af Bij` column = `Af` (debit) or `Bij` (credit); Bedrag is always positive
444- Rabobank: negative = debit, positive = credit
445- ABN AMRO: `CreditDebet` = `C` (credit) or `D` (debit)
446- Bunq: positive = credit, negative = debit; period decimal
447- Date formats: DD-MM-YYYY (most Dutch banks)
448 
449---
450 
451## Section 9 -- Onboarding Fallback
452 
453If the client provides a bank statement but cannot answer onboarding questions immediately:
454 
4551. Classify all BIJSCHRIJVING/OVERBOEKING credits from BV/VOF entities as potential business revenue
4562. Apply conservative defaults: no zelfstandigenaftrek (urencriterium unproven), no startersaftrek
4573. Exclude all VOORLOPIGE AANSLAG and BTW AFDRACHT debits from expenses
4584. Mark all Stripe/PayPal/Mollie for gross-up
4595. Flag any single client > 70% of credits
4606. Generate working paper with PENDING flags
461 
462Present these questions:
463 
464```
465ONBOARDING QUESTIONS -- NETHERLANDS INCOME TAX (IB)
4661. Do you maintain an urenstaat (hour log) showing >= 1,225 hours?
4672. Is this your first, second, or third year in business? (Startersaftrek eligibility)
4683. Are all invoice amounts ex-BTW or incl-BTW?
4694. Are you BTW-plichtig? If so, are you in the KOR scheme (< EUR 20,000)?
4705. Date of birth? (For AOW-age bracket rate check)
4716. Did you pay a voorlopige aanslag this year? If so, how much?
4727. Box 3: what were your total savings/investments on 1 January 2025?
4738. Do you have a fiscal partner? If so, their income?
4749. Did you purchase any business assets > EUR 450 this year? (KIA eligibility)
47510. Do you have a dedicated, independently lettable workspace at home?
476```
477 
478---
479 
480## Section 10 -- Reference Material
481 
482### Key Legislation
483 
484| Topic | Reference |
485|---|---|
486| Income tax (general) | Wet inkomstenbelasting 2001 (Wet IB 2001) |
487| Zelfstandigenaftrek | Art. 3.76 Wet IB |
488| Startersaftrek | Art. 3.78 Wet IB |
489| MKB-winstvrijstelling | Art. 3.79a Wet IB |
490| KIA (investment deduction) | Art. 3.41 Wet IB |
491| Urencriterium | Art. 3.76(1) Wet IB |
492| Box 3 wealth tax | Art. 5.1-5.3 Wet IB |
493| Heffingskortingen | Art. 8.10 et seq. Wet IB |
494 
495### Known Gaps / Out of Scope
496 
497- BV/DGA taxation (separate regime)
498- International income and bilateral treaties
499- 30% ruling
500- Box 2 (substantial interest in BV)
501- Complex auto fiscaliteit (bijtelling calculations)
502- WBSO R&D subsidy administration
503 
504### Changelog
505 
506| Version | Date | Change |
507|---|---|---|
508| 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 |
509| 1.0 | 2025 | Initial version |
510 
511### Self-Check
512 
513- [ ] All amounts ex-BTW?
514- [ ] Urencriterium confirmed before applying zelfstandigenaftrek?
515- [ ] MKB-winstvrijstelling (13.31%) applied after all other deductions?
516- [ ] Voorlopige aanslag excluded from expenses?
517- [ ] BTW payments excluded from expenses?
518- [ ] KIA threshold (EUR 2,801 minimum) checked?
519- [ ] Home office deduction: independently lettable workspace confirmed?
520- [ ] AOW age checked for first bracket rate?
521- [ ] Single client concentration flagged if > 70%?
522 
523---
524 
525## PROHIBITIONS
526 
527- NEVER apply zelfstandigenaftrek without a confirmed urenstaat showing >= 1,225 hours
528- NEVER omit MKB-winstvrijstelling -- it applies to ALL entrepreneurs regardless of urencriterium
529- NEVER include voorlopige aanslag (IB advance payments) as a deductible business expense
530- NEVER include BTW afdracht as an IB expense -- BTW is a separate tax
531- NEVER deduct home office costs for a zzp'er without confirming an independently lettable workspace
532- NEVER include BTW-inclusive amounts in revenue or expense calculations -- always strip BTW first
533- NEVER fully expense assets > EUR 450 in year one -- apply depreciation schedule and KIA separately
534- NEVER ignore the schijnzelfstandigheid risk when a single client exceeds 70% of revenue
535- NEVER present tax calculations as definitive -- always label as estimated and direct client to their belastingadviseur for confirmation
536 
537---
538 
539## Disclaimer
540 
541This 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.
542 
543The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
544 

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Q2: Research-verified

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About

Use this skill whenever asked about Netherlands income tax for self-employed individuals (zzp'ers, eenmanszaak). Trigger on phrases like "aangifte inkomstenbelasting", "income tax return Netherlands", "zelfstandigenaftrek", "startersaftrek", "MKB-winstvrijstelling", "urencriterium", "Box 1 income", "Box 3 wealth tax", "heffingskortingen", "arbeidskorting", "KIA investment deduction", "self-employed tax Netherlands", "winst uit onderneming", or any question about filing or computing income tax for a Dutch zzp'er or eenmanszaak. Also trigger when preparing or reviewing an aangifte IB, computing deductible expenses, or advising on voorlopige aanslagen. This skill covers Box 1 progressive rates, entrepreneur deductions, capital allowances, tax credits, Box 3 savings/investment income, filing deadlines, and penalties. ALWAYS read this skill before touching any Dutch income tax work.

NLty-2025

3 of 3 in the NL workflow: