Netherlands tax deadlines 2026.

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.

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.

Redirect — consolidated into netherlands-vat-return.md in this directory.

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.

Use this skill whenever asked about Dutch tax objection procedures (bezwaar) or tax correspondence with the Belastingdienst. Trigger on phrases like "bezwaar", "bezwaarschrift", "objection letter", "tax objection Netherlands", "reactie op aanslag", "aanslag betwisten", "bezwaartermijn", "6 weken termijn", "ambtshalve vermindering", "beroep belastingrechter", "motiveringsbrief", "tax appeal NL", "machtiging belastingdienst", "pro forma bezwaar", "uitspraak op bezwaar", "hoorzitting", or any question about objecting to a Dutch tax assessment, responding to Belastingdienst correspondence, or preparing tax dispute documentation. This skill covers the bezwaar procedure, deadlines, required elements, escalation to beroep, and correspondence templates. ALWAYS read this skill before drafting any Dutch tax objection or Belastingdienst correspondence.

Use this skill whenever asked about reducing tax in the Netherlands, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals (ZZP'ers/ondernemers) in the Netherlands. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "belasting besparen", "belastingoptimalisatie", "minder belasting betalen", "aftrekposten", "zelfstandigenaftrek". ALWAYS read this skill before advising on any Dutch tax optimization strategy.

Use this skill whenever asked about Dutch bookkeeping, chart of accounts, financial statements, RGS mapping, jaarrekening preparation, balance sheet or P&L format in the Netherlands. Trigger on phrases like "Dutch bookkeeping", "boekhouding", "grootboekrekening", "jaarrekening", "RGS", "chart of accounts Netherlands", "balans", "winst- en verliesrekening", "micro-entity Netherlands", "BW2 Title 9", "Dutch GAAP", "RJ guidelines", "small company accounts NL", "annual accounts Netherlands", or any question about recording transactions, financial reporting, or accounting standards for Dutch entities.

Use this skill whenever asked to prepare, review, or classify transactions for a Netherlands VAT return (OB aangifte / btw-aangifte) for a self-employed individual or small business in the Netherlands. Trigger on phrases like "prepare OB aangifte", "Dutch VAT return", "BTW aangifte", "classify transactions for Dutch VAT", or any request involving Netherlands VAT filing. This skill covers the Netherlands only, standard BTW regime. Kleineondernemersregeling (KOR), partial exemption, margin scheme (margeregeling), and VAT groups (fiscale eenheid) are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Dutch VAT work.