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Paying Taxes in the Netherlands


1. What is the corporate tax in the Netherlands?
In the Netherlands corporate tax applies at a standard rate of 20%. If annual profit exceeds € 200,000 the rate is 24% (effective 2012.

2. What is the VAT rate in the Netherlands?
Value Added Tax in the Netherlands applies to all goods and services provided by businesses within the Netherlands and also to the import of goods from outside the EU. The standard rate of VAT in the Netherlands is 19%. A reduced rate of 6% applies to certain goods and services such as food, books, medicines, art etc.

3. How can VAT be refunded in the Netherlands?
The VAT rate in the Netherlands applies to the sale price of goods and services, affecting the profits of companies. However, the VAT amount can be recovered in the Netherlands by submitting an application to the Dutch tax authorities. The application must be signed by the business owner and must contain the original invoices. The form should concern a minimum period of three months and a maximum period of one calendar year. The minimum tax amount to be refunded should be at least 200 euro's for a three-month period and 25 euro's for a calendar year. The Tax and Customs Administration usually sends the refund within 6 months of the day the application was submitted, in the event the refund has been agreed.

4. What is the dividend tax rate in the Netherlands?
Dutch Tax Law imposes a dividend withholding tax of 15%, while the tax per value of share is 1.2 % per annum.

5. Are there any incentives for foreign investors in the Netherlands?
The main attraction for foreign investors in Netherlands is the stable economy, a welcoming environment and a wide range of possibilities. Moreover, the private sector of the country's economy is thriving and incentives are available in many fields. The Dutch government offers preferential loans and grants mainly in development, schooling, infrastructure, health and Internet and communication.

6. Why do I need a local accountant for my Dutch business?
The Dutch financial system is comprehensive and straightforward. However, most companies require accountants. It is advisable for a foreign company to work with a local accountant for a better understanding of the economical environment. The extensive experience of a local accountant may also prove invaluable in dealing with financial issues.

 

 
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English PHW Auditors & Tax Advisers
Looierslaan 32a, 2264 AA Leidschendam
The Netherlands
Tel.+31 (0)70 327 02 03, Fax +31 (0)70 327 02 01
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