Corporate tax and income tax

Skip to content
Skip to navigation

Services

You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

See Overview

Financial administration & outsourcing
Entrepreneurs who outsource financial administration reduce the number of administrative tasks and consequently have more time and space to focus on growth.
Financial insight
We help you turn financial data into valuable insights that support you in making well-founded decisions. In-depth analyses of your financial situation will help give you a better idea of where you stand and where the opportunities for growth lie, both in the short and long term.
Financial compliance
We make sure your company complies with financial legislation and regulations, with correct financial statements, tax reports and other obligations. From our global network, we support you in managing local and international tax risks.

Advisory

Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

See Overview

Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
Business risk services
Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
Deal advisory
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities?
Forensic & integrity services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?
Valuations
Independent and objective valuations tailored for mergers, acquisitions, and legal matters.

Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

See Overview

Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
IFRS services
Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.

Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

See Overview

National tax advice
Looking for tax advice in the Netherlands? We help business owners with tailor-made tax advice: from structure and compliance to innovation and sustainability.
International tax advice
Plan to do business abroad? Our international tax advice helps you with structure and compliance, as well as offering new opportunities. Strategic, practical, and future-oriented.
Private wealth services
Our Private Wealth specialists offer strategic and practical solutions. From tax advice to estate planning and financial scenarios, we make sure you make the right choices today, for tomorrow.

Legal services

Proactive and pragmatic: that's how we work. How do I ensure that the agreements between our shareholders are clearly established? What are my rights and...

See Overview

Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
Employment Law
What obligations do you have with an employee on sick leave? How do you go about a reorganisation? As an entrepreneur, you want clear answers and practical solutions to your employment law questions. At Grant Thornton, we are there for you with clear advice, from contracts and terms of employment to complex matters such as dismissal or reorganisation.
Sustainable legal
At Grant Thornton, we help companies integrate sustainability into their business operations, with sustainable legal at the heart of our approach. We advise on ESG (Environmental, Social, Governance) legislation, and help draft sustainable contracts, implement HR policies, and carry out ESG due diligence in M&A transactions (Mergers and Acquisitions).

Human Capital Services

A strong HR policy is more than just an administrative item, as it drives a healthy and future-proof organisation.

See Overview

HR Services
HR is not an aspect of secondary relevance, rather a strategic factor for success. Yet many organisations struggle with issues regarding personnel policy, absenteeism, terms of employment and legislation and regulations.
Payroll & wage tax
Payment of salaries is not a simple calculation. Laws and regulations constantly change, and mistakes can quickly cause employees to be dissatisfied or lead to tax risks.
Compensation and benefits
The labour market is changing rapidly. Employees want flexibility, a sense of purpose and a good mixture of financial and non-financial benefits.
Pension advisory services
Pension is more than an obligation. It is a strategic term of employment that touches upon your employer brand, financial scope and responsibility to provide for your employees.
Global mobility services
How can you build and evolve a smart global mobility strategy, with policies and processes addressing the complex challenges of managing an international workforce?

Topics

International Business Report

International Business Report

The International Business Report (IBR) is the world’s largest and most authoritative survey of mid-market businesses.

See Overview

Industries

Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

See Overview

Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

See Overview

Financial Services

The financial services sector is evolving rapidly, driven by increasing regulatory demands, technological advancements, and shifting client expectations.

See Overview

Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

See Overview

Tax advice that is aligned with your organisation

As a business owner, you want to ensure your tax position is in order. But the rules surrounding corporate tax and income tax are constantly changing. Their impact on you and your business is significant. How do you utilise deductible losses? When is a different business structure or legal entity potentially more advantageous from a fiscal standpoint? And how do you avoid double taxation or errors in your tax return?

A fully ‘tax-optimised’ and well-organised business, in which declarations are not only correct, but also strategically structured, enabling you to make use of available schemes, offset tax losses, and avoid paying too much tax unnecessarily. The right structure allows you to grow, make acquisitions, or invest. Without good fiscal insight, you risk missing out on opportunities and facing penalties. Whether you have a private limited company, a sole proprietorship or a different type of business structure or legal entity, such as a fund for joint account or a general partnership, it pays to monitor your tax strategy continuously.

How do we help you?

We help you gain and maintain control of your tax position. We analyse your current structure, offer advice on how to optimise, and assist with restructuring, acquisitions or changes in business structure and type of legal entity. In addition, we ensure that your tax returns are accurate. We also look ahead: which fiscal choices are aligned with your ambitions?

What do we offer?

Analysis of your tax structure and legal business structure
Optimised tax position and offsetting of losses
Correct and timely corporate tax (VPB) or income tax (IB) returns
Restructuring or conversion of legal entity
Tax guidance for growth, transfer, acquisitions or dissolution of the business

How does it benefit you?

You know where you stand regarding your tax position and what steps you can take to make further improvements. You are compliant with laws and regulations, utilise tax schemes that are available to you and avoid any surprises further down the line. This gives you peace of mind, space and the financial firepower to conduct your business.

Advantages

Fiscal peace of mind and certainty
Insight into opportunities and risks
Practical and future-oriented solutions
Tax returns that are accurate right down to the last decimal point
Strategic advantage through smart tax choices

Do you have any questions for us?

Contact one of our specialists for more information about the services we provide.

Why choose for Grant Thornton?

Grant Thornton Netherlands is a member of Grant Thornton International Ltd (GTIL), one of the world's largest networks (#7) of independent accounting and advisory firms, with 76,000 professionals in 156 markets. From eight Dutch offices, more than 700 professionals support our clients with advice and guidance in the fields of accountancy, tax, and (financial) advisory. We deliver world-class expertise in a way that seamlessly aligns with each client's unique situation. We operate from a solid foundation with a flexible and results-driven mindset.

About Grant Thornton

Frequently asked questions and answers

Under which circumstances am I required to pay corporate income tax?

You are required to pay corporate income tax if your company is registered for corporate tax (VPB). This applies in most cases to private limited companies (BVs), public limited companies (NVs) and cooperatives. Foundations and associations may also be liable for corporate income tax under certain circumstances, e.g. if they generate profit from commercial activities.

The tax is levied on your taxable profit during the financial year. You are required to file an annual tax return, usually within five months of the end of the financial year. In many cases it is possible to request a postponement. Good tax advice helps you file your tax returns correctly and with the best possible outcome.

What type of deductions can I apply for corporate income tax purposes as a business?

As a business, you can take advantage of several income tax deductions to reduce your taxable profits. For instance, deductions for self-employed professionals, start-up deduction, SME profit exemption and the investment deduction. You can also deduct expenses you incur as part of your business, such as business travel, training or representation.

If you employ personnel, you can also use labour costs compensation and other specific exemptions. These schemes are designed to encourage entrepreneurship and stimulate innovation. By applying the correct deductions, you can reduce your tax burden and invest more money back into your business.

What is more advantageous: a sole proprietorship or a limited liability company?

The question of whether a sole proprietorship or a limited liability company is more advantageous from a tax standpoint depends on your profit level, risk profile, and future plans. For lower profit levels (below 100,000 euros), a sole proprietorship is often more appealing, because of the many deductions on offer, including, e.g. the deduction for self-employed professionals, and SME profit exemption.

As profits increase, a private limited company may become the better option, because you then benefit from a lower corporate income tax rate (due to the step-up in rate) and can award yourself a suitable salary. Liability also plays a role: with a limited liability company, you carry less liability personally for business debts. A customised evaluation is required to draw up a good comparison. We are happy to help you make an informed decision that suits your situation.