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What are the tax obligations for my limited company?

Tax obligations for a limited company in the Netherlands
Once the limited company is set up there are certain obligations and tax returns which need to be filed.

  • An administration must be set up and kept up to date. Annual accounts must be prepared including a publication report for the Chamber of Commerce. 
  • VAT returns must be filed (every quarter, month or year). 
  • A corporate income tax return must be filed every year. Tax year is (in principle) the calendar year. 
  • Wage tax returns must be filed every month when employees are hired.  

The accountants, tax advisors and payroll managers of Expatax can take care of the above for you.
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Comments (3)
Comment by Akos Santa on Thu, Mar 30th, 2017 at 7:12 AM
Good morning, I am a citizen and resident of another EU country. I am the shareholder and director of a company registered in my home country, where I already pay all the social, health care and income taxes. If I become a nonresident shareholder and director of a newly formed BV in the Netherlands, do I also have to pay duplicate social, health and other taxes in the Netherlands? I heard that there is a tax harmonization law in the European Union which would allow me to pay social and health taxes only in my home country. Thank you, Akos
Comment by Arjan Enneman on Wed, Apr 5th, 2017 at 2:10 PM
A Dutch limited company requires a dutch based director. If you are a Dutch based director and you receive a salary in the Netherlands then you will have to pay tax on that salary to the Dutch authorities. Same applies to social security although with an A1 it can be possible to remain registered in your home country. But then you would not live in the Netherlands and thus you wouldn‘t be a Dutch based director. If you don‘t appoint a director in the Netherlands the Dutch tax authorities will start asking questions and doubt that the company is based in the Netherlands. If you appoint a director in the Netherlands and you will be a non resident director yourself then you don‘t have to pay yourself a salary unless you physically work in the Netherlands.
Comment by Chris on Sun, Apr 9th, 2017 at 12:37 PM
Following on the question from Akos and your answer.. my understanding is that any fee paid to a non-resident director is taxable in Netherlands. If this fee is low (say €5.000) then the tax + national insurance (AOK, etc) is offset by the tax credit so nothing is payable. I assume however that the company (employer) would have to pay other insurance contributions (ZVW, WW, WAO..). 1. Is this correct? 2. If the non-resident director is EU resident mean that these employer insurance contributions are not payable? 3. What is the total cost of these employer contributions? (As far as I can see it is 18.8%) 4. In the above example, does the non-resident director get 1 year of AOK pension cover for each year in which he is paid the €5000 director fee? Thanks for your help
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