Netherlands BV — Vennootschapsbelasting & Jaarrekening

Establish the BV's legal and tax profile: KvK registration details, financial year-end, BTW registration type, whether a fiscale eenheid (fiscal unity) exists, and whether the company has a DGA (directeur-grootaandeelhouder) subject to the gebruikelijk loon rule. Confirm the engagement scope covers only a standard operating BV — holding structures, fiscale eenheid parents, or companies with more than two subsidiaries are flagged for a belastingadviseur.

Verify that the DGA's salary meets the gebruikelijk loon minimum (€58,000 in 2026; €56,000 in 2025) or that a beschikking lager gebruikelijk loon has been obtained from the Belastingdienst. Reconcile monthly loonheffingen aangiften filed via the loonaangifte portal against the payroll records, and confirm the loonheffingsnummer is active. Identify any year-end salary corrections needed before the VPB return is prepared.

Reconcile the BV's quarterly (or monthly) BTW-aangiften filed with the Belastingdienst against the sales and purchase ledgers. Identify any suppletie-aangifte corrections required for under- or over-reported BTW. Confirm the BTW-nummer is correctly applied on all verkoopfacturen and that reverse-charge (BTW verlegd) has been properly handled on EU B2B purchases.

Prepare the jaarrekening (annual accounts) in accordance with Titel 9 Boek 2 BW and Dutch GAAP (RJ richtlijnen), comprising a balans (balance sheet), winst-en-verliesrekening (P&L), and toelichting (notes). For small BVs (klein regime: two of three thresholds — assets ≤€6M, revenue ≤€12M, FTE ≤50), a condensed set of accounts is sufficient. The jaarrekening must be adopted by the shareholders (aandeelhoudersvergadering) and deposited with KvK within 8 days of adoption, at most 12 months after year-end.

Compute the belastbare winst starting from the commerciële winst in the jaarrekening, applying all required fiscal corrections: disallowed costs (representatiekosten, 80% rule), deelnemingsvrijstelling adjustments, innovation box elections, aftrek speur- en ontwikkelingswerk (S&O / WBSO), and investment deductions (kleinschaligheidsinvesteringsaftrek, KIA). Apply the VPB rate — 19% on the first €200,000 of belastbare winst, 25.8% above — and offset any voorlopige aanslagen already paid.

E-file the aangifte vennootschapsbelasting (due within 5 months of year-end; extension via uitstelregeling possible to 17 months). Reconcile the definitieve aanslag against voorlopige aanslagen paid and arrange any supplementary payment or refund. Set up the voorlopige aanslag for the next year to avoid interest (belastingrente, currently 8% p.a. for VPB). Brief the DGA on upcoming compliance deadlines and any planning opportunities for the next year.