Tax

We understand that you want to invest your capital in the most financially and fiscally advantageous way possible. Today's low interest rate is a contributing factor. If your capital is of a certain scale, it may be beneficial to place it in a private limited (liability) company (Dutch: BV), a tax-exempt investment institution (Dutch: VBI) or in an open-end investment fund on joint account (Dutch: OFGR). The return that can be achieved will help determine your choice. And that's a matter of some uncertainty; no one can predict the future. Together with you we will look for the tipping points that make a BV, VBI of OFGR interesting options for you.

It is sometimes difficult to apply what is called a 'salary split'. But this can substantially reduce the tax burden on your income.

Business owners enjoy considerable tax advantages, like the self-employed person's tax deduction and the profit exemption for SMEs. These are allowable deductions that in some cases amount to thousands of euros. Moreover, as a start-up it is up to you to set your own depreciation tempo. Finding out what best suits your own particular situation can be financially well worth your while, over both the short and long term.

We understand the temptation to register profit where tax tariffs are low and to account for costs where tariffs are high. But the Tax and Customs Administration requires that your interactions between the Netherlands and abroad are businesslike. This is called transfer pricing; you show the tax authorities how the prices between you and your foreign partner have been reached. Together with you, we agree the amount and structure of these international charges with the Tax and Customs Administration.