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The “Burgerservicenummer“ (BSN) is a personal number that is used by the Tax Authority for all tax levies. This number can be obtained from the Private Individuals Department of the Tax Authority.

Taxation for natural persons

• Income tax is charged on your worldwide income. If you have been transferred to the Netherlands, there may be special facilities.
• 4% of your assets will be regarded as personal annual income.

Legal entities (also foreign)

• Corporate income tax is charged on the profit made by your company in the Netherlands.

Entrepreneurs (both natural persons and legal entities)

• Value Added Tax is charged on virtually all goods and services you supply in the Netherlands (known in Dutch as “BTW”).
• You have to withhold tax on wages and social security contributions from the salaries you pay your employees and transfer these to the Tax Authority and the insurance board. The tax on wages which is deducted, is related to the income tax paid by the employee (see above: Taxation for natural persons).

Property
Property tax is charged on the value of property such as shares, houses or business premises.

For more information
Tax Authority/Companies (entrepreneurs)
Laan op Zuid 45
3072 DB Rotterdam
T (010) 290 50 50 / 290 54 54

Tax Authority/Private Individuals (employees)
Laan op Zuid 45
3072 DB Rotterdam
T (010) 290 44 44 or 0800 - 0543 (only in Dutch)
I www.belastingdienst.nl
Open Monday to Friday (08:00 -17:00)

You are advised to call in a tax consultant for your tax affairs. These are listed in the Yellow Pages or in the telephone directory (heading “Belastingconsulenten” or “Belastingadviesbureau”) (only in Dutch).