As of 2025, the enforcement moratorium has ended. This means that the Dutch Tax Authorities have resumed enforcement on false self-employment, even if there is no intent or bad faith involved. False self-employment occurs when a freelancer (zzp’er) is, according to (legal) rules, effectively working as an employee for a client who has contracted his or her services. The Tax Authorities can retroactively, from January 1, 2025, impose obligations to correct, additional tax assessment, and fines if for the situation with a freelancer the criteria of an employment relationship are met. A transition period of one year applies, during which employers and workers will not receive a fine if they can demonstrate that they are taking steps to prevent false self-employment. This so-called “soft landing” will not continue next year. This means that as of 2026, the Tax Authorities may impose fines if a freelancer is falsely working based on a freelance agreement, but in fact there is an employment relationship. This applies even if there is no intent or bad faith.

Note! Since September 6, 2024, the Tax Authorities no longer assess model agreements between clients and contractors. Approved agreements that were valid on September 6, 2024, may still be used until December 31, 2029.

Are you planning to invest soon in an asset listed on the energy list of the Dutch enterprise agency (RVO)? Assess whether this asset is also included on the Energy List for 2026. If not, it may be fiscally advantageous to invest in 2025. This means that, for example, you need to sign a confirmation of order or contract this year. However, you must ensure that the energy investment is reported to the RVO on time to claim the energy investment deduction and the environmental investment deduction.

If you want to defer profits, consider whether you can create a provision. It is sufficient for this purpose that future expenditures have their origin in facts and circumstances that occurred before the balance sheet date, and that there is a reasonable degree of certainty that the expenditures will be made in the future. Furthermore, future expenditures must also be attributable to the period preceding the balance sheet date. Possible provisions are, for example, restructuring, maintenance, remediation costs, providing guarantees on products of anniversary expenses for employees.

When a car is provided to you or your employee and this car may also be used for private purposes, this benefit will be taxed. The employer then applies an addition of 22% on the car’s car value as additional taxable income. For electric cars, this addition will change in the coming years: in 2026 it will be 18% on the first € 30,000 (2025: 17%), in 2027 20% on € 30,000, and as of 2028 the difference will disappear entirely. New electric cars will then have the same rate as new non-electric cars: 22% on the car value. Consider purchasing an electric car or arranging a lease before the end of this year to take full advantage of the lower additional income: 17% on the first € 30,000 and 22% on the excess for 60 months. For cars purchased in 2026, the 18% addition also applies for 60 months.

Tip! Does your current lease arrangement for your company electric car, or your employee’s lease, end in 2026? Calculate whether terminating the current lease and entering into a new contract would be more advantageous.

From 2027, an additional penalty levy is likely to be introduced for non-electric passenger cars provided to employees for private use. This penalty amounts to 12% on the car value (including VAT and BPM) and will be applied to all non-electric passenger cars (including hybrid vehicles) made available to employees for business purposes and that may also be used privately. Commuting to and from work will also be considered private use for this penalty, differing from regular payroll tax rules.

For cars older than 15 years, the value bases for the penalty levy will be based on the market value.

This levy will not apply to van’s or trucks (except for passenger vans used for care transport). The final levy can not be passed on to the employee.

Note! If you – as a self-employed entrepreneur – have a non-electric company car -, this ruling will not apply to you, as you are not considered an employee for payroll tax purposes. In that case, you only need to take this additional penalty levy into account if you provide a car to your employee.

Note! There is a transitional law for non-electric company cars which are provided to the employee before 2027. In that case the penalty tax is not applicable before September 17, 2030.

Tip! Assess your ongoing lease arrangements in 2026 so that you may benefit from the transitional law until September 17, 2030. In addition, as an employer, you may consider adjusting employment terms or mobility arrangements.

Verify whether all payments made to your employees have been correctly accounted for. Also consider aspects such as fictitious additions for a company car and/or vans, as well as other favorable forms of compensation, such as the work-related cost scheme.

If a debtor does not pay your invoice, you may, under certain circumstances, request for a refund of the VAT you have already paid to the Tax Authorities.

Note! If you make arrangements with your debtor regarding the payment of your invoice(s), your claim may be converted into a loan. In that case, you cannot submit a refund request to the Tax Authorities. Before proposing a payment scheme, make sure to carefully assess whether your debtor will ultimately fulfil his obligations or not. You must submit the refund request in a timely manner. This means within one month after it becomes clear that your customer will not pay your invoice. Ultimately, one year after the claim became due and payable, it is assumed that the debtor will not pay your invoice, and you must request the VAT refund.

Cleaning up and destroying old administrative records can certainly result in cost savings, but keep in mind the legal retention period of at least seven years for your administrative data. Regarding real estate and the rights subject to it, you must keep the VAT administration for ten years. For VAT, there is a special retention obligation in certain cases (for ten years). Permanent documents (deeds, pension and annuity policies, etc.) should not be discarded.

Tip! If you store the data from sales receipts digitally and are able to make it available for the Tax Authorities, it is no longer necessary to keep paper receipts, cash register rolls, and similar information. This also applies to invoices, provided that no information is lost during scanning.

Starting from January 1, 2022, employers are required to provide information to the Tax Authorities about paid amounts without wage tax withholding to third parties. If you make such payments to a private person, you must inform the Tax Authorities about several details, including name, address details, place of residence, date of birth, Citizen Service Number (BSN), and the amounts paid, including expense allowances, in a calendar year. The provision of information obligations does not apply to payments to employees, artists, professional athletes, or volunteers, among others. The provision of information obligations also does not apply to individuals who have issued an invoice, provided that the invoice complies with the requirements of the Dutch VAT law.

Tip! Start as soon as possible with identifying which individuals you will need to gather and provide information for and check if you have all the required information, such as a BSN number.

If your partner works in your company, it is businesslike to grant the partner a remuneration. For a civil law employment relationship with your partner, there must be an employer-employee relationship based on an employment. In such an employment relationship, you can take advantage of facilities in wage taxes. Do you opt to grant your partner a fair value employment renumeration for his or her work? In that case you can deduct this remuneration as labor costs from your profit. However, it is required that the remuneration exceeds the amount of € 5,000 and is actually paid out.

You can apply the collaborative deduction for a partner in your Dutch income tax return if, you were regarded as an entrepreneur with profit from business activities, you met the hour requirement, and your partner worked at least 525 hours in your business in a calendar year without receiving any compensation that you can deduct from your profit. The deduction is a percentage of the profit, ranging from 1.25% to a maximum of 4%, depending on the number of hours your partner worked. Unlike the employment relationship and the employment remuneration of € 5,000 or more, your partner is not liable for tax on the collaborative deduction for a partner you took into account in your tax return.

The choice between an employment relationship, a reasonable employment remuneration, or the working partner deduction depends on the actual situation.

In September 2025, the Dutch Chamber of Commerce (Kamer van Koophandel) significantly updated the Standard Industrial Classification (SBI) codes. These codes are important for insurance, pensions, collective labor agreements (CAO’s), subsidies, and financing. Since many existing codes have been amended, merged, or replaced, it is important to review the description of your business activities and correct it if necessary. An incorrect SBI code may lead to incorrect premiums, missed subsidy opportunities, or an incorrect CAO affiliation. Therefore, carefully check your information and submit a correction request to the Chamber of Commerce if needed.