Your return starts with the profit calculation: turnover minus business costs and depreciation.
More on your profit calculation is on our business asset depreciation and limited deductible business costs pages.
Then come the entrepreneur deductions. The zelfstandigenaftrek is the self-employed deduction. In your first years the startersaftrek (starter's deduction) adds to it. What is left after those falls under the mkb-winstvrijstelling, the SME profit exemption. We decide which ones fit your year and apply them.
Business and private go in the same return. We file your mortgage interest and your fiscal partner's income alongside your profit. Your fiscal partner is usually your spouse or registered partner. Your Box 3 assets go in too: your savings and investments. That is one return and one conversation.
Income or assets abroad also belong in your Dutch return. We file that foreign side together with your profit. More on this is on our foreign income page.
Do you charge VAT? The quarterly VAT return and the ICP declaration are separate services with their own pages. The ICP declaration reports the goods and services you supply to businesses in other EU countries.