A substantial interest: this is what you need to know
A substantial interest (≥ 5% of shares) falls under Box 2. Read the 2024-2025 rates, dividends, assets, and the excessive borrowing rule.
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A substantial interest (≥ 5% of shares) falls under Box 2. Read the 2024-2025 rates, dividends, assets, and the excessive borrowing rule.
What exemptions does corporate income tax offer? Foundations, small BVs, specific activities — read whether your BV qualifies.
The Innovation Box provides a 9% corporate income tax rate on profits from innovation. Read the conditions (WBSO, patent), application, and how to apply.
The participation exemption (Art. 13 Corporate Income Tax Act) makes dividends and capital gains between BVs tax-free. Read the conditions, examples, and pitfalls.
Corporate income tax return for your BV: rates, deadlines, how to arrange it, and what you can deduct. Complete overview for 2026.
Which taxes does a BV pay in the Netherlands? Corporate income tax, dividend tax, VAT, payroll tax, and more — overview for entrepreneurs.
The work-related expenses scheme: tax-free allowance of 2% (first €400,000 of the total payroll) plus 1.18% on the excess. Read about targeted exemptions and the 80% final levy.
An employee participation plan involving stock, options, or SARs retains key employees and shares in value growth. Read the pathways and tax considerations.
Resolving an employment dispute through mediation: often faster and cheaper than a lawsuit. Read how it works, what the costs are, and when it is suitable.
Incapacity for work: continued payment of wages for 104 weeks, WIA assessment, WGA versus IVA. Read the rules, your obligations as an employer, and risk mitigation.