Netherlands tax deadlines 2026.

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.

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 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.

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 about Dutch payroll, loonheffing, wage tax, social security contributions, or employer obligations in the Netherlands. Trigger on phrases like "loonheffing", "loonbelasting", "Dutch payroll", "Netherlands payroll", "volksverzekeringen", "AOW premie", "WW premie", "WAO", "WIA", "Aof", "Awf", "ZVW", "Zvw bijdrage", "zorgverzekeringswet", "vakantiegeld", "holiday allowance", "loonaangifte", "30% ruling", "werkgeversheffing", "minimumloon", "minimum wage Netherlands", "payslip Netherlands", "loonstrook", "social insurance Netherlands", or any question about running payroll in the Netherlands. ALWAYS read this skill before processing any Dutch payroll work.

Use this skill when preparing, reviewing, or advising on annual financial statements (jaarrekening) for a Dutch company. Trigger on phrases like "jaarrekening", "KvK filing", "Kamer van Koophandel", "BW2 Titel 9", "Dutch GAAP", "RJ richtlijnen", "deponeren", "annual accounts Netherlands", "audit Netherlands", "small BV", "micro BV", or any question about preparing and filing statutory accounts under Dutch law. Covers Dutch GAAP (RJ guidelines), size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.

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 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.