Pricing and Services - The Netherlands

Annual financial report + filing at the chamber of commerce

Price: €105 per hour

• Simple annual work takes between 5 and 8 hours
• Complex annual work takes between 10 and 20 hours
• Very complex annual work (complex structures with several operating companies, holding companies, complicated tax issues) takes between 20 and 50 hours

The accountant has to draft and file its annual reports and accounts with the Chamber of Commerce (Kamer van Koophandel, KVK). The size of your company determines exactly which information you willl need to file. Legalee and its partners can arrange all administration and tax obligations for you or help you to minimize your administration effort.

Corporate income tax (Vennootschapsbelasting) return

• Standard: €450 - for example, an operating company with standard activities.
• Complex: €575 - for example, a company with multiple participations, company structure with multiple entities, for example including an innovation box.

Your BV files annually for a corporate income tax return. This is required, even if your company is inactive or does not make a profit.

Price per hour: €85

As a director-shareholder you usually have to file a personal income tax return. This takes on average 2-3 hours.

Price: €20 euros per employee per month

Salary administration

Price: ∼ €35

There are various popular accounting programs in the Netherlands. We usually work with Exact.

Tax advice - Price: €125 per hour

If you require special guidance in setting up the right tax structure or with other tax issues, you can use these tax advice services.

Advice at board level - Price: €155 per hour

30-percent ruling application price: €99

Under certain circumstances you can enjoy the benefits of the 30%-ruling.

• You have an employment relationship;
• You are recruited from another country by your first employer in the Netherlands, or you are on assignment in the Netherlands from another country;
• Of the 2 years before your 1st working day in the Netherlands, you lived outside the Netherlands for more than 16 months, at a distance of more than 150 kilometres from the Dutch border;
• You have specific expertise that is not or is only barely available on the Dutch employment market;
• You have a valid decision.

Transfer a 30-percent ruling price: €125

Price: €99

The general rule is that a Director/Major-shareholder (DGA) in a BV should receive a salary. This salary is set at €48.000 in 2022. However, most businesses that are starting up will not be able or willing to pay such a salary. This is why we can decrease this salary requirement at the tax authorities on your behalf.

Read more about the director salary in our guide.

Price: €399

This is useful in case of an application for a mortgage loan, financing etc.

Annual work sole proprietorship

Price <100 invoices: €699

Price 100-200 invoices: €899

Personal income tax return for business owner

Price: €199

About the sole proprietorship

A sole proprietorship (in Dutch: eenmanszaak) is a business operated by a single individual in the Netherlands. This is the most common type of business ownership in the country, and there are a number of benefits to setting up and running a eenmanszaak. First, it is relatively easy to set up and manage, and there are no complex registration or compliance requirements. Second, the owner has complete control over the business, and can make all decisions without having to consult with partners or shareholders. Finally, a eenmanszaak is not subject to corporate income tax.

There are some drawbacks to running a eenmanszaak, however. First, the owner is personally liable for all debts and obligations of the business, meaning that their personal assets could be at risk if the business fails. Second, raising capital can be difficult, as potential investors may be reluctant to invest in a single-owner business. Finally, it can be challenging to transfer or sell a eenmanszaak, as there is usually only one owner.

Despite these drawbacks, a eenmanszaak can be a great option for entrepreneurs who want to launch their own business in the Netherlands. With its relatively simple setup and management requirements, and the lack of corporate income tax, a eenmanszaak can be a very cost-effective way to start a business in the Netherlands.

Find out more about the sole proprietorship in our guide

Price: on request

In certain cases an article 23 permit is required, usually when you are importing goods. This reverse-charge mechanism on import means that you are not required to pay the VAT immediately at the import, but that VAT can then be paid when you file your VAT return. In order to do this, you will need an Article 23 permit. As foreign entrepreneur, you are not able to apply for an Article 23 permit yourself. However you can engage a Dutch tax representative for this purpose. This representative can apply for a permit for you.

EORI application

If you have a Dutch BV company involved in importing and exporting goods, and you will be dealing with custom authorities in any EU country, you will most likely need an EORI number. You will receive such a number by applying to the customs authorities in the relevant EU country. Check the validity of an EORI number here. It is relatively simple to apply for an EORI number once you company has been set up. You can use this form of the Dutch Tax and Custom authorities to get started.

Registration at the Dutch IOSS portal - Price: €250

The IOSS allows suppliers and electronic interfaces selling imported goods to buyers in the EU to collect, declare and pay the VAT to the tax authorities, instead of making the buyer pay the VAT at the moment the goods are imported into the EU as it was previously the case (for products over 22 EUR).

From 1 April 2021, you can register businesses on the IOSS portal of any EU Member State. If businesses are not based in the EU, they will normally need to appoint an EU-established intermediary to fulfil their VAT obligations under IOSS. The IOSS registration is valid for all distance sales of imported goods to buyers in the EU. You can start using the IOSS only for the goods sold as from 1 July 2021.

Read our full article on IOSS.