Box 3: ‘Opgaaf Werkelijk Rendement’ (OWR) explained
In late 2024, the Belastingdienst (Dutch Tax Authorities) announced changes regarding the taxation of Box 3 assets. Instead of the notional return normally used for calculations, you may now also use the actual return.
New feature – the Scan & Recognize feature is live!
Woohoo! From now on, our Scan & Recognize feature is available to all users of Kees de Boekhouder. That means: less manual input, more time for projects, coffee, or me-time!
Renting out your own home for income – What to consider
It’s something that has probably crossed your mind at some point: Why don’t I just rent out my home when I’m on holiday? Especially if you’re going away for a longer amount of time, it might be something to consider! You just take some nice photos of your home, check what rules there are with…
False self-employment – the Dutch ‘Wet DBA’ explained
If you’re self-employed you will probably have heard about it already, but the Dutch Tax and Customs Administration is set to enforce sanctions regarding false self-employment again, for the first time in 8 years. This causes many self-employed people to worry, because what exactly does this mean and to what extent could it affect your…
Am I exempted from VAT as an entrepreneur in education?
In general, providing education, ranging from primary education up to higher education, is exempt from VAT in the Netherlands. But this does not necessarily apply to all forms of education. As always, there are of course some exceptions. In this blog, you can read whether you need to charge VAT on your services in education….
VAT return
As an entrepreneur it’s very important to keep your administration up to date since you have to fill in your annual income tax return yourself, and file VAT returns. But what exactly is a VAT return? Are all entrepreneurs obliged to submit a VAT return? How often should you file a VAT return, and how?…
The pre-completed tax return (VIA)
In the Netherlands, you can submit your income tax return from the 1st of March. A large part of relevant data for this declaration will be pre-filled in the online tax form. In Dutch, this pre-completed tax return is called VIA (vooraf ingevulde aangifte). Kees de Boekhouder also uses the VIA. What this means for…
Obtaining VAT number
When you start out as a self-employed professional or set up a general or commercial partnership or private limited company, you’ll need a VAT number. But what exactly is a VAT number? What do you need it for? And how do you apply for one? What is a VAT number?A VAT number is an identification…
The business account
Do you really need a business account? This is a legitimate question that many entrepreneurs have when they’re starting their business. The answer is simple: no, it is not mandatory to have a business account. However, it is recommended to open a second bank account in addition to your private account. Here’s everything you need…
