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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

Netherlands · Income Tax

8 Guides across 3 jobs. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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6 Guides
  • nl-return-assemblySource-cited draft

    Final orchestrator skill that assembles the complete Netherlands filing package for Netherlands-resident self-employed individuals and sole proprietors (ZZP/eenmanszaak). Consumes outputs from all Netherlands content skills (nl-btw-return for BTW-aangifte, nl-income-tax for aangifte inkomstenbelasting Box 1/2/3, nl-zvw for zorgverzekeringswet bijdrage) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Netherlands content skills listed above. Netherlands full-year residents only. Self-employed individuals and sole proprietors only.

    0 accountants attest
  • nl-freelance-intakeSource-cited draft

    ALWAYS USE THIS SKILL when a user asks for help preparing their Netherlands tax returns AND mentions freelancing, self-employment, ZZP, eenmanszaak, or sole proprietorship. Trigger on phrases like "help me do my taxes", "prepare my IB-aangifte", "I'm a ZZP'er in the Netherlands", "I'm a freelancer in the Netherlands", "do my taxes as a contractor", "prepare my BTW return and income tax", or any similar phrasing where the user is a Netherlands-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the Netherlands self-employed tax workflow -- every other skill in the stack (nl-btw-return, nl-income-tax, nl-zvw, nl-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. Netherlands full-year residents only; self-employed individuals and sole proprietors.

    0 accountants attest
  • nl-deductionsSource-cited draft

    Use this skill whenever asked about Dutch tax deductions and special schemes (aftrekposten en regelingen) beyond self-employed deductions. Trigger on phrases like "aftrekposten", "belastingaftrek", "deductions Netherlands", "hypotheekrenteaftrek", "mortgage interest deduction", "eigenwoningforfait", "specifieke zorgkosten", "giftenaftrek", "studiekosten", "alimentatie aftrek", "persoonsgebonden aftrek", "partnerregeling", "heffingskorting", "ouderenkorting", "jonggehandicaptenkorting", "levensloopvrijstelling", "box 3 vrijstelling", "groene belegging", "ANBI", "kom ik in aanmerking", "tax deduction check NL", or any question about Dutch individual or business tax deductions, credits, or special regimes. This skill covers persoonsgebonden aftrek, hypotheekrenteaftrek, zorgkosten, giften, heffingskortingen, and business investment schemes. ALWAYS read this skill before advising on Dutch deduction eligibility.

    0 accountants attest
  • nl-corporate-taxSource-cited draft

    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.

    0 accountants attest
  • nl-zzp-deductionsSource-cited draft

    Use this skill whenever asked about Dutch self-employed (zzp) tax deductions. Trigger on phrases like "zelfstandigenaftrek", "startersaftrek", "MKB-winstvrijstelling", "urencriterium", "1225 hours", "KIA", "kleinschaligheidsinvesteringsaftrek", "FOR", "fiscale oudedagsreserve", "meewerkaftrek", "willekeurige afschrijving", "zzp deductions", "Dutch freelancer deductions", "Netherlands self-employed tax benefits", or any question about tax deductions available to Dutch sole proprietors (eenmanszaak) and freelancers (zzp'ers). This skill covers all major ondernemersaftrek components, the MKB-winstvrijstelling, investment deductions, the hours criterion, and their interaction with Box 1 computation. ALWAYS read this skill before touching any Dutch self-employed deduction work.

    0 accountants attest
  • nl-income-taxSource-cited draft

    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.

    0 accountants attest

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    Eligibility, the 2026 salary norms and cap, the 4-month application window, and the 27% phase-down from 2027, sourced to Belastingdienst and Rijksoverheid.

    0 accountants attest

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    The Dutch owner-occupied home scheme

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