NetherBridge Partners provides Dutch personal income tax advice directly to expats, entrepreneurs, founders, directors, shareholders, investors, homeowners and individuals with income or assets connected to the Netherlands.
We help clarify how income, business activities, shareholdings, savings, investments, property and international circumstances may be treated in Boxes 1, 2 and 3. The objective is to establish a reasoned personal tax position before an important decision is made or the position is reflected in an annual income tax return.
Personal income tax advice assesses how Dutch tax rules apply to your income, business activities, home, shareholdings, savings, investments and personal circumstances. Advice may be useful when the correct box, deduction, residence position or treatment of a planned event is uncertain. It is different from routine return preparation: advice determines or reviews the appropriate position, while compliance work implements that position in the relevant income tax return.
A concise overview of the main personal tax rules that commonly lead to an advisory review. The appropriate treatment depends on the individual, the applicable year and the available information.
| Topic | What you should know |
|---|---|
| Box 1 rates | For individuals who have not reached the Dutch state-pension age in 2026, the rates are 35.75% up to €38,883, 37.56% on the part from €38,883 to €78,426, and 49.50% above €78,426. Different first-band rates can apply after reaching the state-pension age. |
| Box 2 rates | In 2026, taxable income from a substantial interest is taxed at 24.5% up to €68,843 and 31% on the excess. A substantial interest generally exists where you, alone or together with your fiscal partner, hold at least 5% of specified shares or comparable rights. |
| Box 3 rate and allowance | The 2026 Box 3 tax rate is 36%. The tax-free allowance is €59,357 per person, or €118,714 for fiscal partners combined. The calculation concerns income from savings and investments, not a flat tax on the full asset value. |
| Actual Box 3 return | The provisional calculation uses statutory return percentages. If the actual return is lower, the final Box 3 position may be adjusted under the applicable actual-return rules. The relevant assets, debts and evidence should be reviewed. |
| Entrepreneur status | KVK registration does not by itself establish entrepreneur status for Dutch income tax. Independence, commercial risk, expected profit, clients, working method and other facts are relevant. |
| Director-major shareholder salary | A working substantial shareholder may be subject to the customary-salary rules. The statutory benchmark is at least €58,000 in 2026, but comparable employment and the salary of the highest-paid relevant employee can require a higher amount. A lower amount may be possible where properly substantiated. |
| Fiscal partners | Fiscal partners may allocate certain shared income and deductions between them. The chosen allocation can affect the combined tax result, but not every item is freely allocable. |
| Moving into or out of the Netherlands | If you lived in the Netherlands for only part of a year because of immigration or emigration, a migration-year return may be required. Residence, foreign income, assets and social-security status may also need review. |
| Dutch expat scheme | Qualifying employees recruited from abroad may, subject to the conditions and a Tax Administration decision, receive a tax-free allowance of up to 30% for a maximum period of five years. The wider personal-tax effect should be checked separately. |
General guidance is available through the official public resources below. Rates, thresholds and eligibility conditions should be checked for the relevant year and personal circumstances.
Personal tax questions arise in many different situations. The service can be scoped for an individual or arranged by an employer or foreign parent company for a director or key employee.
Advice on moving to or from the Netherlands, residence, foreign income, the expat scheme and migration-year tax questions.
Review of entrepreneur status, business profit, deductible costs, tax facilities and the possible transition from a sole proprietorship to a BV.
Advice on salary, dividends, Box 2 income, share transactions, loans from a BV and the interaction between personal and company taxation.
Review of Dutch-source income, substantial shareholdings, Dutch property and deductions or credits that may depend on non-resident status.
Advice on Box 3, securities, savings, foreign assets, second homes, actual investment returns and changes in an investment portfolio.
Personal-tax support for directors, founders, internationally recruited employees and other key individuals whose circumstances affect the Dutch business.
Advice is usually most useful before an important personal or business event, or when the correct treatment is uncertain before filing.
Review residence, foreign income, assets, migration-year filing and possible treaty or protective-assessment questions.
Determine whether income is business profit, employment income or income from other activities, and whether a BV structure should be considered.
Review the customary-salary position, Box 2, dividend policy, share-based compensation and transactions with the company.
Consider how dividends, share sales, investments, carried interests or another substantial asset may be classified and taxed.
Review owner-occupied-home treatment, mortgage interest, moving situations and the allocation of home-related items between fiscal partners.
Determine what must be reported in the Netherlands and whether treaty relief or a separate international-tax review may be required.
An engagement may address one focused personal-tax question or a broader review of income, assets, business interests and household circumstances.
Review of salary, benefits, pensions, annuities, business profit, other work, the owner-occupied home, personal deductions and applicable tax credits.
Assessment of entrepreneur status, profit calculation, deductible costs, hours-based facilities and the distinction between business profit and income from other activities.
Advice on substantial shareholdings, customary salary, dividends, share disposals, company loans and other transactions between an individual and a BV.
Review of savings, securities, cryptocurrency, second homes, foreign assets, relevant debts, fiscal-partner allocations and actual-return considerations.
Advice on Dutch residence, immigration and emigration years, foreign employment income, the expat scheme and qualifying non-resident taxpayer questions.
Review of home-ownership questions, shared deductions, fiscal partnership, pensions, severance, changes in household circumstances and other material personal events.
Moving between countries can affect residence, taxable income, deductions, social-security treatment and reporting obligations. Foreign income or assets do not automatically lead to the same result in every case; domestic law, treaty rules and the timing of the move may all matter.
NetherBridge Partners provides the Dutch personal-tax analysis directly. Where the matter also involves business-level structuring, a foreign company or several jurisdictions, the individual review can be coordinated with international tax advisory services .
The Dutch expat scheme may allow a qualifying employee recruited from abroad to receive a tax-free allowance for specified extraterritorial costs. Eligibility depends on the employment, expertise, salary, prior residence and application conditions, and the Tax Administration must issue a decision.
The expat scheme can affect payroll and the individual’s wider income-tax position. Migration-year return preparation, C-form filing and routine annual filing belong to the separate annual tax filing service .
Buying, selling or refinancing an owner-occupied home can affect Box 1. Mortgage-interest treatment, temporary ownership of two homes, relocation and the use of sale proceeds may all depend on specific conditions.
Personal deductions and tax credits may also depend on income, household circumstances and the year concerned. Advice should be based on the full facts rather than on the assumption that a deduction always applies.
Fiscal partners may allocate certain shared income and deductions between them. This may include specified home-related items and elements of Box 3, but the total allocation must remain 100% and not every item can be divided freely.
Personal tax advice is one part of the wider tax picture. The correct service depends on whether the issue concerns an individual, company, cross-border structure, related-party pricing or filing obligation.
| Service | Primary purpose | Typical questions |
|---|---|---|
| Personal Income Tax Advice | Determines or reviews the Dutch personal-tax treatment of income, assets, shareholdings and personal events. | Boxes 1, 2 and 3, entrepreneurs, directors, shareholders, expats, fiscal partners, homes, savings and investments. |
| Corporate Income Tax Advice | Reviews the Dutch taxable profit and corporate-tax position of a BV or another company. | Corporate deductions, losses, participation exemption, fiscal unity, financing and domestic restructuring questions. |
| International Tax Advisory Services | Reviews cross-border structures and transactions involving the Netherlands and another country. | Tax residence, permanent establishments, treaties, withholding taxes and international business structures. |
| Transfer Pricing | Reviews pricing and documentation for transactions between related companies. | Intercompany fees, loans, royalties, benchmarking, policies and transfer-pricing documentation. |
| Tax Returns and Tax Compliance | Prepares, submits and follows up recurring tax filings based on the agreed position. | Annual income tax returns, M- and C-returns, assessments, corrections and routine authority correspondence. |
The output should match the question being considered. A focused Box 2 or expat-scheme issue may require a short written conclusion, while a broader personal and company review may need calculations and coordinated implementation.
Before substantive work begins, the parties should agree which individuals, entities and tax years are covered, what information is available, which assumptions may be used and whether filing, corporate, payroll or foreign-country work is included.
The process is designed to establish the personal, household, business and international facts before conclusions are drawn. The time required depends on complexity, document availability and any related company or foreign-country work.
The information request should be proportionate to the issue. A focused question may require only a few records, while an entrepreneur, shareholder or migration review may need a broader personal and financial file.
Provide current and consistent information for the relevant tax years. Missing records may affect the assumptions, scope and reliability of the analysis.
Personal income tax advice is usually scoped after the question, relevant years and available documents have been reviewed. A tax result or completion date should not be assumed before those points are clear.
A focused review of one salary or Box 2 question is usually easier to scope than a multi-year matter involving entrepreneurship, foreign income, migration, a BV, several properties or an investment portfolio. The expected output also matters: a short written conclusion involves a different level of work from a detailed scenario comparison with implementation support.
| Scope factor | Why it matters |
|---|---|
| Number of tax years | A multi-year review may require earlier returns, assessments, reconciliations and analysis of changing rules. |
| Income and asset categories | Salary, business profit, pensions, shares, property and investments can involve different tax boxes and documentation. |
| Business or shareholding interests | Entrepreneurs and substantial shareholders may require coordination with accounting, payroll and corporate-tax work. |
| Migration or foreign elements | Residence, foreign income, treaty relief and overseas assets may require additional facts or local-country input. |
| Quality of the records | Complete salary statements, accounts, agreements and asset information can reduce assumptions and follow-up requests. |
| Required deliverable | A short advisory email, calculation, scenario comparison and formal memorandum require different levels of analysis and documentation. |
| Open assessments or correspondence | Existing assessments, objections, information requests or deadlines may create a separate workstream. |
Send us the relevant tax year and a short description of your income, business interests, shareholdings, assets or planned event. NetherBridge Partners can identify the likely workstreams, required information and fee basis before substantive work begins.
NetherBridge Partners combines direct Dutch personal-tax advice with practical coordination across company, accounting and international matters where required.
Dutch personal income tax advice is provided directly by NetherBridge Partners and scoped to the individual’s actual circumstances.
Strong alignment with founders, directors, substantial shareholders and individuals whose personal position is connected to a Dutch company.
Clear communication for expats, non-residents, foreign shareholders, overseas finance teams and internationally mobile individuals.
Recommendations can be coordinated with ongoing accounting , payroll information, annual filings and company records.
Technical tax rules are translated into practical implications for personal decisions, cash flow, business ownership and future filings.
The question, tax years, assumptions, documents, deliverable, exclusions and fee basis can be agreed before the main analysis.
These public sources provide general guidance. The correct treatment should still be checked against your income, assets, household, residence position and the relevant tax year.
Public guidance on the three-box system, current tax rates, substantial shareholdings and savings and investments.
Official information about entrepreneur status, the expat scheme, migration-year returns and qualifying non-resident taxpayers.
Personal income tax advice reviews how Dutch tax rules may apply to your salary, business income, home, pensions, shareholdings, savings, investments and personal circumstances. The scope may cover one focused question or a broader review of Boxes 1, 2 and 3.
Individuals living in the Netherlands are generally subject to Dutch income tax, while people living abroad may be taxed on specified Dutch-source income or assets. The precise position depends on residence, income sources, personal circumstances and any applicable tax treaty.
Box 1 generally covers income from employment, business activities, pensions and the owner-occupied home. Box 2 covers income from a substantial interest in a company. Box 3 covers income from savings, investments, second homes and other relevant assets.
For individuals below the state-pension age, the 2026 Box 1 rates are 35.75% up to €38,883, 37.56% from €38,883 to €78,426, and 49.50% above €78,426. Box 2 is taxed at 24.5% up to €68,843 and 31% above that amount. The Box 3 tax rate is 36%.
Filing support may be sufficient when the tax treatment is established and the records are complete. Advice may be needed when the correct tax box, deduction, residence position, entrepreneur status, shareholding treatment or effect of a planned event is uncertain.
KVK registration alone does not determine this. The Dutch Tax Administration considers factors such as independence, commercial risk, expected profit, clients, continuity and how the work is performed. The outcome affects how the income and entrepreneur facilities may be treated.
A working substantial shareholder may receive salary taxed in Box 1 and dividends or share-sale gains taxed in Box 2. The customary-salary rules, company loans and other transactions with the BV may also be relevant. The personal and company positions should normally be reviewed together.
Dividends from a substantial interest are generally included in Box 2, with Dutch dividend tax normally credited in the personal income tax return. Loans from a BV require commercial terms and may have Box 2 consequences under the excess-borrowing or other tax rules, depending on the facts.
Box 3 may include bank savings, securities, cryptocurrency, second homes, foreign property and other assets, less relevant debts. The 2026 tax-free allowance is €59,357 per person and the tax rate is 36%. If the actual return is lower than the statutory calculation, the applicable actual-return rules may affect the final result.
Your residence status and reporting position may change during the year. A migration-year return may be required, and foreign income, property, investments, pensions or substantial shareholdings may need additional review. Tax treaties and social-security rules can also be relevant.
The scheme may apply to qualifying employees recruited or transferred from abroad. Employment, expertise, salary, prior residence and application conditions must be met, and the Dutch Tax Administration must issue a decision. Eligibility and the wider personal-tax effect should be reviewed before relying on the scheme.
Fiscal partners may allocate certain shared income and deductions between them, including specified home-related items and elements of Box 3. The total allocation must remain 100%, and not every item can be divided. The effect should be reviewed for both partners together.
The required information depends on the question but may include salary statements, accounts, ownership records, asset statements, mortgage documents, migration dates and prior returns. The fee and timing depend on the tax years, income categories, assets, international elements, record quality, calculations and desired deliverable.
Tell us which tax year, source of income, shareholding, asset or personal event requires attention. NetherBridge Partners can help define the advisory question, identify the required information and coordinate the appropriate next steps.
NetherBridge Partners specialises in supporting entrepreneurs with the incorporation of a Dutch Limited Liability Company (BV), as well as providing accounting, legal, tax, and advisory services in the Netherlands.
