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Which expenses can I deduct from my profit when I have a business in the Netherlands?

As a business owner you will have a lot of expenses. Most of the expenses will be 100% deductible, others only partially and some not at all. Below you will find a list of expenses, you can see whether certain expenses are deductible or not. The list is not exhaustive. 

100% deductible as business expenses

Office
  • Rent of an (external) office
  • Rent and decoration of an independent part of the private residence (only if the independent part has its own entrance and facilities like a toilet etc. and you earn at least 70% of your income from this place
  • Depreciation and purchase of office furniture, equipment and inventory
  • Printing (writing papier, envelopes, business cards etc.)
  • Supplies (tonier, ink cartridges)
  • Postage
  • Cleaning costs
ICT
  • Subscription for telephone and internet in the office (if you work from home these will be a personal expenses).
  • Mobile phone and PDA
  • Costs of business phone calls
  • Depreciation and maintenance costs of computer, laptop, scanner, printer etc.
  • Digital camera
  • Recording equipment
  • Data carriers (CD, memory card, USB stick)
  • Business software
Transport, travel and accommodation
  • Depreciation, maintenance, insurance, fuel, parking, road tax etc. concerning a company car (most of the times leading to a correction for the private use in the income tax return)
  • Tickets for train, taxi, bus, plane etc.
  • Costs of a company bike
  • Tax free kilometre allowance for business use of a personal car (€ 0.19 per km)
  • Hotel
  • Car rent
Marketing
  • Website (development, hosting)
  • Advertisement (ads, Google Adwords, yellow pages etc.)
Support
  • Accountant, advisor, administrator
  • Memberships of professional and trade organisations
  • Services of other companies/freelancers
Insurances
  • Company car
  • Inventory
  • Liability
Knowledge and development
  • Business liturature (books, magazines, online library)
  • Training and courses

Professional instruments and materials

  • Work clothes
  • Instruments and materials

Partially deductible

  • Costs of lunch, dinner etc. with business relations
  • Gifts and other representation costs
  • Study trips and conference attendance

Not deductible

  • Fines
  • General literature
  • Clothes and personal care (exemption for artists)
  • Personal computers
  • Education for personal purposes (hobby)
  • Drivers license
  • Personal devices (glass, hearing device, disability insurance -> deductible in the income tax return)
  • Personal usage of the internet and telephone


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Comments (6)
Comment by Gabriella SABATO on Mon, Nov 17th, 2014 at 10:35 PM
Hi! Where can I ask information about the deductible expenses? I need to know the regulation for food trucks. Thanks in advance!
Comment by Nom on Tue, Dec 30th, 2014 at 1:24 PM
Hello, I would like to write off the purchase of a new mobile phone that I purchased as a business expense.If I would like to write off the total cost all in one year (100% at once), are there limits to the cost of the phone?For example, if the phone costs more that 450 euro, does it have to be deducted over 3 or more years?Thanks for your help :-)
Comment by Arjan Enneman on Fri, Feb 27th, 2015 at 11:49 PM
A purchase up to EUR 450 can always be deducted at once. If the purchase is more than EUR 450 and it concerns a separate business asset then the purchase can not be deducted at once but has to be depreciated over time.
Comment by Arjan Enneman on Thu, Oct 15th, 2015 at 9:38 AM
Costs related to a food truck are deductible. The municipality can tell you where you can stand with your food truck.
Comment by V on Sat, Dec 5th, 2015 at 11:39 AM
Hi Arjan, Three questions please: - in case of a web based food services, are the kitchen costs/appliances deductible? Given all products from the firm will be produced inside the kitchen and sold online/ delivered. - Would an electric bike/ segway be deducted for delivery purposes? - how would these costs deduction work in case of a french sarl set up in NL? Thank you
Comment by Arjan Enneman on Wed, Dec 23rd, 2015 at 5:51 PM
Costs are deductible if you can prove that the costs are made for your business. This also applies to your kitchen appliances. The tax authorities however can argue that the appliances are also used for personal purposes especially if you only have one item of each appliance. An electric bike or segway can be deducted for delivery purposes. For the deduction it doesn‘t matter whether the company is set up as a Sarl or as a Dutch entity.
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