Chapter 3

Taxable income from work and dwelling is the income from work and dwelling reduced by the losses from work and dwelling to be set off (Section 3.13).

Taxable profit from a business is the aggregate amount of the profit that the taxpayer, in the capacity of an entrepreneur, derives from one or more…

Taxable profit from a business also includes:

In this Section and the provisions based thereon, an entrepreneur is understood to be: the taxpayer for whose account an enterprise is operated and…

In this Section and the provisions based thereon, the term 'undertaking' (onderneming) shall also be understood to include: the independently…

In this Section and the provisions based thereon, the term "hours criterion" (urencriterium) shall be understood to mean: spending at least 1,225…

Profit from an enterprise (profit) is the amount of the aggregate benefits which, under whatever name and in whatever form, are derived from an…

Insofar as the profit of the taxpayer, as referred to in Article 3.3 in the year, prior to the application of this paragraph, together with the…

By ministerial regulation, rules may be established according to which, under conditions to be stipulated, the entrepreneur may, in determining the…

Profits do not include benefits derived from forestry operations.

Profits do not include benefits from an agricultural enterprise regarding changes in the value of land – including the subsoil of buildings – insofar…

The following are not included in the profit:

In determining the profit, costs and charges related to the following items shall not be deductible:

In determining the profit, without prejudice to Article 3.14, costs and charges related to the following items shall not be deductible up to an…

In determining the profit, costs and charges related to a workspace, including its furnishings, for the benefit of the taxpayer himself in his…

In determining the profit, without prejudice to Articles 3.14, 3.15 and 3.16, costs and charges related to the following items shall be deductible up…

In determining the profit, premiums for a pension scheme as referred to in Article 1.7, second paragraph, point (b), of the taxpayer shall be…

In determining the profit with respect to a dwelling that is available to the taxpayer or persons belonging to his household, other than temporarily…

If a motor vehicle is made available to the taxpayer also for private purposes, then on an annual basis at least:

If a bicycle is made available to the taxpayer also for private purposes, 7% of the value of the bicycle shall be taken into account on an annual…

In determining the profit, the nominal value of shares issued by an entity that is qualified as an investment institution as referred to in Article…

At the request of the taxpayer, and by way of derogation from Articles 3.8 up to and including 3.20, 3.25 up to and including 3.65, and 3.79, the…

Upon granting of the petition referred to in Article 3.22, paragraph 1, the profit from sea shipping derived in a calendar year shall be determined…

The amount that, pursuant to Article 3.23, paragraph 3, has been left out of consideration, shall nevertheless be included in the profit if the…

The profit earned in a calendar year shall be determined in accordance with sound business practice (goed koopmansgebruik), while observing a…

In determining the profit enjoyed in a calendar year, costs and charges shall be disregarded insofar as they, whether or not through the intervention…

The costs and charges referred to in Article 3.26 shall, by way of derogation from that Article, be taken into account no later than in the year of…

For the application of Articles 3.26 and 3.27, a connection with changes in the level of wages or prices after the end of the year regarding costs…

The valuation of pension obligations and other similar obligations shall take place with due observance of generally accepted actuarial principles…

An interest in an entity that is exempt from the levy of corporate income tax pursuant to Article 6a of the Corporate Income Tax Act 1969 shall be…

The valuation of work in progress shall be set at the portion of the agreed remuneration for the contracted work that is attributable to that work in…

Circumstances that are already known at the time of investing in a capital asset cannot constitute grounds for a write-down to a lower value in use.

The depreciation of assets used for the operation of an enterprise (business assets) shall be set annually at the portion of the as yet undepreciated…

Depreciation of a building in a calendar year is only possible if the book value of the building is higher than its residual value (bodemwaarde) and…

The acquisition or production costs of business assets in respect of which, upon a petition submitted by the taxpayer, Our Minister of Infrastructure…

The acquisition or production costs of business assets that have been designated by Our Minister in accordance with Our Minister of Economic Affairs…

For the purpose of arbitrary depreciation, a reduction of the acquisition or production costs pursuant to a reinvestment reserve as referred to in…

Arbitrary depreciation is permitted as soon as obligations have been entered into in respect of the acquisition or improvement of the asset, or as…

Arbitrary depreciation of environmental business assets is only possible if the obligations entered into or the production costs incurred in the year…

By ministerial regulation, it may be provided that the arbitrary depreciation of other designated business assets shall only apply if, upon a…

If an asset has been subject to arbitrary depreciation and, at any time within a period to be determined by ministerial regulation, the conditions…

Arbitrary depreciation of business assets shall take place in accordance with the rules applicable to the period in which obligations were entered…

Where investments are made in business assets, the taxpayer may, in addition to depreciation, charge a portion of the investment amount as an…

If investments are made in business assets during a calendar year, and the taxpayer opts for this in the tax return, a small-scale investment…

If, in a calendar year, an investment is made in a business enterprise operated by the entrepreneur for their own account in assets not previously…

If, in a calendar year, an investment is made in previously unused business assets in an enterprise conducted by the entrepreneur for their own…

For the purposes of this provision, investing shall be understood to mean the entering into of obligations in respect of the acquisition or…

If, at the end of the calendar year, the asset has not yet been taken into use and the investment deduction would exceed the amount paid in respect…

For the purposes of the investment deduction, the following do not constitute business assets:

For the purposes of the investment deduction, obligations entered into between the following parties shall not be taken into account:

If, in a calendar year, goods are alienated for a total amount exceeding € 2,900 at transfer prices, a percentage of the transfer prices equal to the…

The investment deduction and the disinvestment addition shall take place in accordance with the rules for the period in which the investment has…

By ministerial regulation:

In determining the profit enjoyed in a calendar year, a reserve may be formed:

If, upon the alienation of a business asset, the proceeds exceed the book value of the business asset, the difference may, in determining the profit…

If the taxpayer continues or partially continues the enterprise of a company in which he holds shares or profit-sharing certificates, in the context…

A reinvestment reserve may also be formed in respect of the alienation of a business asset in the context of the discontinuation of a part of an…

In determining the profit derived in a calendar year, the taxpayer is not required to take into account the gain from the alienation of shares or…

The taxpayer who is involved in a transfer under universal title in the context of a demerger of a legal entity shall be deemed to have alienated his…

The taxpayer who is involved in a transfer under universal title in the context of a merger of a legal entity shall be deemed to have alienated his…

Upon the cessation of an enterprise due to the death of the taxpayer, the assets of the enterprise shall, except for the application of the…

Upon the dissolution of a community of property to which the assets of an enterprise belong, other than by the death of the taxpayer, the share in…

If assets of the capital of an enterprise carried on in the Netherlands, or of an independent part of an enterprise from which the taxpayer derives…

Benefits derived from an enterprise that have not already been taken into account on other grounds shall be included in the profit of the calendar…

Article 3.58 shall not apply with regard to the assets of an enterprise with which one or more of the persons to whom those assets accrue by virtue…

If the taxpayer transfers an enterprise from which he derives profit as an entrepreneur or as a taxpayer as referred to in Article 3.3, paragraph 1…

Upon the cessation of a business, at the request of the taxpayer in the tax return, the profit realised upon or at the time of the cessation that is…

If an enterprise is converted into the form of an enterprise operated by a public limited company (naamloze vennootschap) or a private limited…

If the nature of the enterprise justifies this, the profit may be determined over a financial year that does not coincide with the calendar year. In…

The entrepreneur allowance (ondernemersaftrek) is the aggregate amount of:

For the application of this section and the provisions based thereon, an enterprise shall also be understood to include: the joint enterprises.

The self-employed person's allowance (zelfstandigenaftrek) applies to the entrepreneur who meets the hours criterion.

The research and development allowance applies to the entrepreneur who meets the hours criterion and spends at least 500 hours in the calendar year…

The tax deduction for assisting spouses (meewerkaftrek) applies to the entrepreneur who meets the hours criterion and whose partner performs work…

The start-up deduction for incapacity for work applies to the entrepreneur who was not an entrepreneur in one or more of the five preceding calendar…

The cessation relief applies to the entrepreneur who, as an entrepreneur, derives profit in the calendar year from or upon the cessation of one or…

The SME profit exemption (MKB-winstvrijstelling) amounts to 12.7% of the aggregate amount of the profit that the taxpayer derives as an entrepreneur…

Taxable wages are wages reduced by the travel allowance (section 3.3.2).

In this Act and the provisions based thereon, wages shall be understood to mean: wages in accordance with the statutory provisions of the Wages Tax…

Remuneration includes:

Wages shall include the fair market value of accrued entitlements under a pension scheme if the taxpayer, being an employee or former employee within…

Wages do not include benefits in respect of which tax is due by the withholding agent pursuant to Article 31 or Article 32ab in conjunction with…

The travel deduction applies in the event of travelling at least once a week between the residence or place of stay and the place or places of work…

Taxable result from other activities is the aggregate amount of the result from one or more activities that do not generate taxable profit or taxable…

The term 'operation' (werkzaamheid) also includes:

Furthermore, the term 'activities' (werkzaamheid) shall also be understood to include:

Furthermore, the term 'activities' shall also be understood to include the maintenance of a revaluation reserve as referred to in Article 3.98a.

Furthermore, the term 'activities' (werkzaamheid) shall also be understood to include:

For the application of Articles 3.91, 3.92 and 3.92b:

Result from an activity (resultaat) is the amount of the joint benefits which, under any name and in any form whatsoever, are obtained from an…

In determining the result, Articles 3.10, 3.13 up to and including 3.21, 3.25 up to and including 3.30a, and 3.55 up to and including 3.62 shall…

If, pursuant to Article 2.14, paragraph 3, part e, reimbursements received by the taxpayer in respect of a workspace are not classified as wages but…

In the event that at any time an asset begins to belong to an activity as referred to in Article 3.92b, it shall be recorded at that time at the…

The following are not included in the result:

If the taxpayer so elects in the tax return, the proceeds obtained by him from keeping boarders shall, in part, be designated as benefits from an…

If assets as referred to in Article 3.92 are no longer made available by the taxpayer to the company in connection with the application of Article…

If the taxpayer has a claim as referred to in Article 3.92 and that claim has been written down against the profit from an enterprise or the result…

If the taxpayer has a claim as referred to in Article 3.91 or 3.92 and that claim has been written down against the profit from an enterprise or the…

The transfer by operation of matrimonial property law of a proportionate share of an asset from the taxpayer to their spouse shall not be regarded as…

The division of a matrimonial community to which an asset made available as referred to in Article 3.92, first or second paragraph, belongs, within…

If an activity in a calendar year develops into an enterprise from which the taxpayer derives profit as an entrepreneur, the activity shall be deemed…

The exemption for assets made available (terbeschikkingstellingsvrijstelling) applies to the taxpayer with an activity as referred to in Article 3.91…

Taxable periodic payments and benefits are:

Designated periodic payments and provisions are those periodic payments and provisions which:

Periodic payments and provisions designated as such include what is received in replacement of lost or to be lost periodic payments and provisions.

Periodic payments and provisions received pursuant to a public law regulation include:

The designated periodic payments and provisions do not include:

Periodic payments and provisions received pursuant to an obligation arising directly from family law include periodic payments and provisions insofar…

Insofar as negative expenditures for income provisions are taken into account at any time with respect to an annuity or another entitlement from an…

Benefits from income provisions as referred to in Article 3.100, paragraph 1, point (b), and benefits from pension schemes as referred to in Article…

For the determination of the scope of taxable periodic payments and benefits as referred to in Article 3.100, first paragraph, part b, pursuant to an…

Deductible costs of benefits and allowances are the costs incurred in respect thereof, insofar as they have been made for the acquisition, collection…

Deductible costs of benefits and provisions do not include interest on debts, including costs of loans. Article 3.14, paragraph 6, and Article 3.16…

Taxable income from an owner-occupied home is the benefit derived from the owner-occupied home, reduced by the deductible costs attributable to those…

In this Section and the provisions based thereon, 'owner-occupied home' (eigen woning) is understood to mean: a building, a vessel or caravan…

The benefits from an owner-occupied home are, at an owner-occupied home value of:

With regard to an owner-occupied home that has been temporarily made available to third parties, the amount to be taken into account as benefits from…

If the proceeds from making available, other than for a short duration, residential space—whether or not furnished or unfurnished—that does not…

The benefits derived from a dwelling which is a principal residence for two or more taxpayers who are not each other's partner shall be taken into…

For the application of this Section and the provisions based thereon, the term 'owner-occupied home debt' (eigenwoningschuld) shall be understood to…

Upon the alienation of an owner-occupied home, the owner-occupied home alienation balance shall be added to the owner-occupied home reserve. The…

The owner-occupied home reserve (eigenwoningreserve) may, at the end of a calendar year, whether or not upon request, be determined by the inspector…

The repayment requirement is satisfied if a debt belonging to the owner-occupied home debt does not exceed, at the moment of assessment, the amount…

If, upon the alienation of an owner-occupied home, the owner-occupied home debt of the taxpayer immediately preceding that alienation is greater than…

If a debt of the taxpayer pertaining to the principal residence debt exceeds, in a calendar year at the reference moment referred to in Article…

If another dwelling of the taxpayer is designated as a principal residence through the application of Article 3.111, paragraph 2 or 3, the repayment…

The taxpayer who enters into a loan agreement other than with an entity subject to administrative obligations designated pursuant to Article 10.8…

The deductible costs relating to an owner-occupied home are the aggregate amount of:

As deductible costs relating to an owner-occupied home as referred to in Article 3.120, interest and costs of loans for a residual debt of that…

The deductible costs relating to a dwelling which, for two or more taxpayers who are not each other's partner, jointly constitutes an owner-occupied…

In this Section and the provisions based thereon, costs for the improvement or maintenance of the dwelling shall be taken into account insofar as the…

If the benefits from an owner-occupied home, as referred to in Article 3.112, exceed the deductible costs attributable to these benefits, the…

Expenditures for income provisions are those borne by the taxpayer consisting of:

Annuities as referred to in Article 1.7, paragraph 1, opening words and part a, which serve as compensation for a pension shortfall, shall be…

Premiums for annuities as referred to in Article 1.7, paragraph 1, point a, shall only be taken into account if they are due to:

Premiums for annuities as referred to in Article 1.7, first paragraph, part a, which serve to compensate for a pension deficit as referred to in…

If, at the commencement of the calendar year, the taxpayer has not yet reached the age that is five years higher than the retirement age as referred…

An entrepreneur who, in the calendar year, discontinues an enterprise – or a part thereof – from which he derives profit as an entrepreneur may, by…

Premiums for annuities are eligible for deduction at the time at which they are paid or settled, insofar as the settlement does not result in an…

A taxpayer may, upon his request and by way of derogation from Article 3.124, paragraph 1, opening words and point (a), Article 3.125, paragraph 1…

Negative expenditures for income provisions are refunds of expenditures for income provisions.

Insofar as a circumstance referred to in the second paragraph occurs with regard to a claim to an annuity or periodic payments as referred to in…

Insofar as an annuity as referred to in Articles 3.124 and 3.125 is converted into another such right, the second right shall be considered a…

As negative expenditure for income provisions of the policyholder or, if the policyholder has deceased, the beneficiary, shall also be taken into…

In the case of a taxpayer who ceases to be a domestic taxpayer other than by reason of death, the premiums for entitlements as referred to in Article…

For the application of Articles 3.133, 3.135 and 3.136, paragraphs one, five and six, the amount of premiums and sums to be taken into account and…

Insofar as, in the case of a domestic taxpayer, negative expenditures for income provisions that are taken into account pursuant to Article 3.133…

As a negative personal tax deduction of a taxpayer, the following shall be taken into account:

Wages not received in money, periodic payments and provisions, benefits from an owner-occupied home, and benefits from an owner-occupied home…

Wages, designated periodic payments and benefits, terms of annuities and other periodic payments and benefits from an income provision, benefits…

Deductible costs and expenses for income provisions shall – insofar as not provided otherwise – be eligible for deduction at the time at which they…

If the calculation of the income from work and dwelling results in a negative amount, this shall be designated as a loss from work and dwelling.

For the application of this Section, income from work and dwelling and loss from work and dwelling shall be determined without taking into account…

Loss from employment and dwelling shall be set off against income from employment and dwelling of the three preceding and the nine following calendar…

The inspector shall determine the amount of a loss from employment and dwelling by way of an appealable decision.

The set-off of a loss from employment and dwelling against income from employment and dwelling of a preceding calendar year shall take place by way…

The set-off of a loss from employment and dwelling against income from employment and dwelling of a subsequent calendar year shall take place by way…