Expat tax guide

The Dutch tax words you'll meet

Every term Kwartaal uses, explained once here and everywhere it appears as a term-chip. Search, or browse the full list below.

A

de aangifte

tax return / filing

Any declaration you send to the Belastingdienst. Btw-aangifte is the quarterly VAT return; aangifte inkomstenbelasting is the annual income tax return.

B

de btw

VAT

Belasting toegevoegde waarde — Dutch value-added tax. Charged on most invoices you send, and reclaimable on most business purchases.

de btw-aangifte

quarterly VAT return

The quarterly return where you report the btw you charged and the btw you paid, and settle the difference. Filed in Mijn Belastingdienst, four times a year, one month after each quarter ends.

K

de KOR

small business scheme

Kleineondernemersregeling — opt in and you stop charging btw entirely, as long as your turnover stays under €20.000 a year. No quarterly filing, but no voorbelasting reclaim either.

M

de MKB-winstvrijstelling

SME profit exemptionstub

A percentage of what's left after the other deductions is exempt from income tax entirely — no eligibility test, everyone gets it.

R

de rubriek

VAT return boxstub

The numbered sections of the actual Mijn Belastingdienst btw-aangifte form (1a, 1b, 5b, 5c) — Kwartaal computes these, you type them in.

S

de startersaftrek

starter's deduction

An extra deduction on top of the zelfstandigenaftrek for your first few years — usable 3 times within your first 5 years.

U

het urencriterium

hours criterion

Spend at least 1.225 hours a year on your business and you qualify for the zelfstandigenaftrek and startersaftrek.

V

de verzuimboete

late-filing penalty

The Belastingdienst's standard fine for filing or paying a btw return late. It starts at €68 for a first late filing, and paying late is a separate percentage-based fine on the amount owed.

de voorbelasting

input VAT

The btw you paid on business purchases with a valid invoice — it reduces what you owe the Belastingdienst for the quarter.

de voorlopige aanslag

provisional assessment

An optional monthly pre-payment toward next year's income tax, so the year-end bill is smaller (or you get a refund).

Z

de zelfstandigenaftrek

self-employed deduction

A fixed deduction from your profit for meeting the urencriterium (1.225 hours/year on your business).

de Zvw-bijdrage

health-care contribution

4,85% of your profit, on top of income tax. It arrives as its own separate assessment.