Blogs - Kees de Boekhouder

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July 16, 2026

Tax interest and tax penalties: what is the difference and how do you avoid these extra costs?

After submitting your tax return, you’ll receive an assessment from the Dutch Tax and Customs Administration (Belastingdienst). In addition to the amount of taxes stated on the assessment, you may notice that additional costs are charged: the so-called tax interest (belastingrente). Although this may come across as a penalty, it’s not. In this blog, we’ll explain exactly what tax interest is. Additionally, we’ll inform you about the various penalties the Dutch Tax and Customs Administration can impose. And, of course, we’ll also cover what you really want to know: how to prevent those extra costs.

Blogs

June 30, 2026

The small businesses scheme (KOR) explained

The small businesses scheme (or KOR) is a VAT exemption for entrepreneurs with an annual turnover of up to €20,000. The KOR only applies to turnover tax and has no influence, for example, on your income tax return. How exactly does the KOR work? You’ll read all about it in this blog!

Blogs

May 27, 2026

AOV for freelancers: what you need to know about costs, tax deductions, and the mandatory AOV

Almost 80% of freelancers in the Netherlands do not have disability insurance (arbeidsongeschiktheidsverzekering – AOV). This carries a significant risk. If you become unable to work due to illness, there is no employer to keep paying your salary and no collective WIA safety net. This means you will have no income. To reduce this financial risk for self-employed professionals, a legislative proposal for a mandatory AOV has been submitted.

Blogs

May 12, 2026

Starting your own business – a step by step guide

Table of contents 1. Sole proprietorship, vof or bv: which legal form will you choose? 2. Registration at the KVK and the Tax Administration 3. Important things to consider for...

Blogs

April 30, 2026

Entrepreneur for the Tax Administration? Here’s how to check

It might sound surprising, but not every entrepreneur in the Netherlands has to file a profit tax return. Even if you’re registered with the Chamber of Commerce and pay VAT every quarter, you might still only need to file a personal income tax return at the end of the year. And it can also work the other way around: you earn money with your hobby, and you turn out to be an official entrepreneur. How do you know if you are an entrepreneur for the Tax Administration? It is important to know this because it determines what kind of tax return you file and what tax deductions you are entitled to.

Blogs

April 21, 2026

2026 energy crisis support measures: what do they mean for freelancers?

Yesterday, the Dutch government announced its plans to cushion the impact of rising oil prices. The ongoing disturbance in the global oil market is causing major uncertainty about energy prices. This is the reason for the government to intervene with a package of measures. Although the final decisions have yet to be made, the measures directly impact the entrepreneur's wallet.

Blogs

April 16, 2026

Income tax return as a freelancer (zzp): explained step-by-step

It’s spring time so that means the tulips bloom and it's time for the income tax return! With this tax return, you declare your income from the past calendar year before May 1st. In this blog, we explain the income tax return as a freelancer, step-by-step.

Blogs

March 30, 2026

Do I have a tax partner? Checklist + tips for freelancers

"Do I have a tax partner?" It sounds like a simple question, but the rules can sometimes feel like a maze. Sure, that fun date isn't immediately your fiscal better half, but did you know that even your long-term partner isn't automatically considered your tax partner? On the flip side, your tax partner doesn't even have to be your romantic partner. It is crucial to get this right: having a tax partner can impact your tax return, benefits (toeslagen), and for entrepreneurs, the co-working partner's allowance (meewerkaftrek).

Blogs

March 17, 2026

The hours criterion for freelancers (zzp’ers) in 2026

As an entrepreneur, you might’ve been asked if you spent 1,225 hours on your business last year. We get it: tracking hours probably isn't exactly why you started as an entrepreneur. But why is this important, and how do you prove you’ve hit that mysterious mark? Luckily, it doesn't have to be a headache. Kees de Boekhouder is here to explain! In this blog, you’ll read everything about the hours criterion and how to track it effortlessly.