ABiLiTieS Trust | Corporate Services
The corporate service provider that enables you to act

Tax compliance 

ABiLiTieS Trust offers the service of (assistance with) preparation and filing of: 

> Corporate income tax

> Value added tax

> Dividend withholding tax 

> Wage tax returns. 

We also have good contacts with experienced tax advisors with an international practise for any type of transaction or restructuring.

Contact us to discuss your tax situation or get a fee quote.

Tax substance

For companies it is often key that there is actual presence (tax substance) in the Netherlands as this enables them to apply the Dutch tax treaties, create fiscal unities and conclude Dutch advance tax rulings and advance pricing agreements. ABiLiTieS Trust offers registered address, directorship and executes bookkeeping in the Netherlands so that your company will meet the Dutch minimal substance requirements.

30% ruling

For expats it can be beneficial if they qualify for a 30% ruling. A scheme set up as a compensation for the additional cost of moving over and living abroad. It will  exclude the top 30% of the salary from taxation for personal income tax. Also it will enable to exclude foreign sources of income from taxation and to convert a foreign passport into a Dutch.

What taxes apply to a Dutch company?

> Corporate income tax

Any Dutch company will have to file its annual corporate income tax return on an annual basis also in case there is no income or a negative income.  The deadline for filing of the corporate income tax return is five months after closing of the financial year. The filing deadline can easily be extended for a period of five months or longer. 

> Value added tax (VAT)

Value added tax returns will have to be filed by a Dutch company in case of the sale of goods and services. The frequency of the filings will be determined by the Dutch tax authorities on the basis of the (estimated) activity of the company. It can be monthly, quaterly or yearly. The deadline for filing of the value added tax returns is one month after closing of the tax period in case of monthly or quarterly reporting. In case of yearly reporting, the deadline is three months. 

> Dividend withholding tax

Dividend withholding tax could be applicable in case of dividend distribution by the Dutch company to its shareholders. Dividend withholding tax filings have to be made within a month after distribution or the corporate approval of the dividend withholding tax. In case of a dividend withholding tax exemption, a notification of the exempted distribution shall be filed with the Dutch tax authorities. In case of the sale of good or services within the EU and outside the Netherlands the filing of a intra-community supply report will be required.  

> Wage tax 

Wage tax retuns will have to be filed by a Dutch company in case of payment of salary. Such salary can also be made in the form of bonuses or payment in kind. The standard frequency for wage tax filing is monthly. Wage tax filings have to be made within a month after closing of the tax period. 

Useful links:

Dutch Tax authorities with practical information on corporate income tax, personal income tax, VAT, etc.

OECD with information on tax policies and with an overview of tax reforms

Dutch Government with an overview of Dutch tax treaties