Features of the tax return for freelancers - Nalog.nl BV
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Features of a tax return for freelancers

06.03.2024

If you are a Dutch tax resident and know that you owe taxes, you are required to file a tax return. The feasibility of registering a business (EMZ) when receiving freelance income is primarily determined by the amount of money earned. The practice of Nalog.nl shows that currently, if you earn up to 8000 euros per year from freelancing, there is no need to register EMZ. If you earn more, it's worth it get specialist adviceto see if you need to register EMZ for your specific situation. If the amount is lower, for example, you paint pictures and sometimes sell them, or occasionally do repairs for money, the tax authorities classify such earnings not as work, but as a hobby.

Let's find out how a private person's tax return differs from a regular one in the case of freelance earnings or entrepreneurial profits.

Tax return of persons earning without EMZ registration

If you earn money without registering a business, then submit a regular personal declaration. Earnings not received from your main job are reported in Box 1 as “Income from other jobs.” Formally, the tax on this box in 2024, with total income up to 75 euros per year, is 518%, on excess of this amount - 36,97%. However, applying a general tax credit (Algemene heffingskorting) and a tax credit for working people (Arbeidskorting) significantly reduces the tax amount, sometimes to zero.

Tax return for freelancers

If you are registered with EMZ, there is an additional section on your personal tax return - W, which relates to business activities. It indicates the profit from the business and various indicators related to it:

To save on taxes, you need to fully and correctly use the tax deductions and discounts you are entitled to. To ensure that the declaration is completed correctly and you pay exactly what you are supposed to, and in some cases receive a tax refund, Leave your tax return to the experts! For the convenience of our clients, we have added the ability to add an entrepreneurial part directly when ordering a declaration. For this: 

In step 5, click “+” to open the order for an additional section - W. The cost of registration of this section is calculated for those who have a mini-business and have registered KOR. Those who do not meet this condition need to use the “Contact Manager” button to determine the price and place an order.

For those who have registered EMZ, it is more profitable to purchase an accounting subscription - this way you can not think about filing reports and focus on business. Entrepreneurs who have a subscription for accounting services receive a discount of up to 30% on services within the framework of the subscription. In particular, filing a tax return will cost them approximately 150 euros less than for non-subscription clients. You can proceed to registering for a subscription directly from the declaration order page. To do this, activate the “Book a call” button. Or purchase a subscription for accounting services, through the website page. Order a subscription - save money and focus on your core business!  

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