The taxation system in the Netherlands is quite diverse. Let’s take a brief look at some of its features.
Taxes for legal entities are as follows.
1) Corporate income tax (CIT):
The rate ranges from 19% on profits up to EUR 200,000, to 25.8% on profits over EUR 200,000.
There are a number of peculiarities here, for example, resident companies are taxed on global income, while non-residents are taxed only on income from sources in the Netherlands. Under certain conditions, dividends and capital gains may be exempted from taxation under the substantial participation exemption.
2) Value added tax (VAT) ranges from the standard rate of 21% to a reduced rate of 9% (applicable to certain goods and services) and even to a zero rate of 0% (for exports and some specific cases). It is worth noting that businessmen are required to register as VAT payers and submit declarations on a quarterly basis.
3) Dividend tax, with a rate of 15%, is withheld when paying dividends to shareholders. The rate may be reduced or eliminated under international double taxation treaties.
4) Capital gains tax – gains from the sale of capital assets are usually included in the taxable base and taxed at standard corporate tax rates.
5) Social security contributions for employees should not be forgotten. Employers are obliged to withhold and remit social security and healthcare contributions for all their employees.
In the Netherlands, the taxation system allows you to register as a private entrepreneur. In this case, the businessman will have income tax obligations, the rate of which is 9.32% for income up to 38,098 euros (including the national insurance contribution of 27.65%, the total rate is 36.97%), 36.97% for income from 38,098 to 75,518 euros, and income over 75,518 euros per year is taxed at a rate of 49.50%.
Individual entrepreneurs are also required to pay social security and healthcare contributions, the amount of which depends on their income. Sole proprietorships are required to register as VAT payers and file quarterly tax returns, similar to legal entities.
There is also a real estate tax, with property owners paying an annual tax, the amount of which depends on the cadastral value and is set by local authorities.
The inheritance and gift tax applies to recipients of inheritance or gift, with rates depending on the degree of kinship and the value of the property received.
In general, the Dutch tax system is characterized by progressive rates and a variety of taxes, which requires a careful approach to tax planning. It is recommended to consult with professional tax advisors on a regular basis to ensure compliance with the current legal requirements.
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“Nova Poshta, Ukraine’s largest logistics operator, has launched courier delivery in the Netherlands and plans to open its own branches in Amsterdam and Utrecht in the near future, the company’s press service reports.
“Nova Poshta is already working with courier delivery in all cities of the Netherlands. In the near future, we plan to open our own branches in Amsterdam and Utrecht to make even more services available to our customers,” the press service of Nova Poshta quoted Anton Chernysh, CEO of Nova Post in the Netherlands, as saying.
It is reported that the Netherlands has become the 16th foreign market for the company.
Customers can order targeted delivery from Ukraine to any address in the Netherlands, as well as use the services of a courier to send. Parcels can be sent throughout the Netherlands and between European countries. Private clients and companies can send parcels up to 1 thousand kilograms, the company said in a statement.
The current delivery tariff for individuals from October 21, 2024 is UAH 1 thousand for documents up to 1 kg, small parcels up to 2 kg – UAH 1.05 thousand, medium (up to 10 kg) – UAH 1.6 thousand, large (up to 30 kg) – UAH 2.6 thousand, cargo over 30 kg – UAH 100 for every 1 kg and UAH 250 for every 100 kg. Prices are quoted in UAH including VAT.
Delivery time from Ukraine to the Netherlands is up to 4 days, within the Netherlands and to other European countries – from 1 day.
Earlier it was reported that Nova Poshta launched courier delivery in Austria, which became the 15th foreign market for the operator.
It was also reported that in 2024, NOVA Group of Companies (Nova Poshta) doubled its investments to UAH 8.5 billion compared to 2021.
The Netherlands has officially delivered the first F-16 fighter jets to Ukraine, Dutch Defense Minister Ruben Brekelmans has announced.
“For the first time I can officially announce that the first Dutch F-16s have been delivered to Ukraine. This is extremely necessary. In Kharkiv, I saw the destruction caused by Russian air strikes and heard frequent air raids. The rest of the 24 planes will be delivered in the coming months,” Minister wrote on the social network X.
The Netherlands has announced a new support package for Ukraine in the amount of EUR209.5 million aimed at restoring critical infrastructure, Dutch Foreign Minister Kaspar Veldkamp said.
“The Netherlands has announced a new support package of EUR209.5 million aimed at restoring critical infrastructure, including through the EBRD, and providing humanitarian assistance. We are contributing EUR45 million to the Energy Support Fund for Ukraine and financing the supply of necessary equipment,” the minister wrote on social network X following the G7+ ministerial meeting in New York.
Veldkamp also said that Ukrainians are preparing for one of the harshest winters, and “Ukraine needs energy to survive.”
“At today’s meeting with G7 foreign ministers and partners, including (Ukrainian Foreign Minister) Andriy Sybiga, I emphasized that we must join forces to ensure this,” the minister said.
The Netherlands is handing over 28 Bandvagn BvS 10 (Viking) two-link tracked all-terrain vehicles to Ukraine, Dutch Defense Minister Ruben Brekelmans said on Saturday.
“Ukraine desperately needs our help in the fight against the Russian aggressor. The Netherlands is donating 28 Viking tracked vehicles. The Marine Corps has trained Ukrainian soldiers to work with them,” the minister wrote in a post on the social network X.
“Our support for Ukraine continues to deter Russia,” Brekelmans emphasized.
The Bandvagn BvS 10 (Viking) is an articulated armored tracked Swedish-British amphibious armored personnel carrier manufactured by BAE Systems Hägglunds and in service with the marines of the Netherlands, the United Kingdom, Sweden, Austria, and France. Earlier, in 2023, Ukraine received 36 Dutch BvS 10s and 20 British Vikings as part of logistical assistance to repel Russian aggression.
The Netherlands is allocating 20 million euros to a joint drone coalition fund aimed at supplying 1 million FPV drones to Ukraine, the Dutch Ministry of Defense reports.
“There is a shortage of drones in Ukraine, but not in Russia. To reduce the deficit, Latvia and Ukraine created a drone coalition earlier this year, which was joined by the Netherlands. An agreement of intent was signed in February. The goal of the coalition is to give Ukraine 1 million drones this year and then expand the offer to other types, such as reconnaissance,” the statement said.
Currently, more than 265 companies, including 9 Dutch companies, have registered to supply FPV drones to Ukraine.
“Ukraine urgently needs a lot of attack drones. They have proven their effectiveness on the battlefield. We will provide this together with 11 other countries, which we confirmed today during the NATO summit,” said Defense Minister Ruben Brekelmans.
