To undertake

Goodwill is the value above book value at the time of acquisition. Read about tax depreciation (minimum 10 years) and the difference between commercial and tax goodwill.

When selling a commercial property, you pay 10.4% transfer tax. Read about exceptions, exemptions, and how to arrange it smartly.

Gift tax in the Netherlands: exemptions per relationship, annual thresholds, and rules for business transfers. Complete overview.

Borrowing money from your own BV as a director-major shareholder: business terms, market-rate interest, and the excessive borrowing limit of €700,000.

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.