BAB I

PENDAHULUAN
1.1. Gambaran Umum Negara
Belanda adalah sebuah negara peserta Kerajaan Belanda, yang terdiri dari dua
belas provinsi di Eropa Barat Laut, dan tiga pulau di Karibia. Belanda
Eropa berbatasan dengan Laut Utara di utara, dan barat, Belgia di selatan,
dan Jerman di timur, dan berbagi perbatasan bahari[11] dengan Belgia, Jerman,
dan Britania Raya.
Belanda menganut demokrasi parlementer yang disusun sebagai negara
kesatuan. Ibu kotanya adalah Amsterdam, sedangkan pusat pemerintahan, dan
kedudukan monarkinya berada di Den Haag.[12] Belanda sebagai keseluruhan
seringkali disebut "Holland", meskipun Holland Utara, dan Selatan hanyalah dua
dari dua belas provinsinya. Nama resmi saat ini adalah Kerajaan Belanda.
Di bidang perekonomian, Belanda merupakan salah satu negara maju di dunia
dengan pendapatan perkapita sebesar US$ 50.800,-. Aktivitas utama
perekonomian Belanda adalah Industri pengolahan minyak, kimia, makanan dan
produksi peralatan/mesin listrik serta produk-produk agrikultur. Pendapatan
Domestik Bruto nomimal Belanda pada tahun 2016 adalah sebesar US$ 865,9
miliar dengan pertumbuhan ekonominya sebesar 1,7%.
Selain itu, Belanda juga termasuk Negara dengan ekonomi terbesar keenam di
Uni Eropa, yang memainkan peran penting sebagai pusat transportasi Eropa,
dengan surplus perdagangan yang tinggi secara konsisten, hubungan industri
yang stabil, dan pengangguran yang rendah. Industri berfokus pada pemrosesan
makanan, bahan kimia, pemurnian minyak bumi, dan mesin listrik. Sektor
pertanian yang sangat mekanis hanya mempekerjakan 2% dari angkatan kerja
tetapi memberikan surplus besar untuk pemrosesan makanan dan menopang
status negara sebagai eksportir pertanian terbesar kedua di dunia.
Di bidang Politik, Belanda yang memiliki nama lengkap Kerajaan Belanda
(Kingdom of the Netherlands) ini menganut sistem pemerintahan Monarki
Konstitusional Parlementer yaitu sistem pemerintahan yang kepala negaranya
adalah seorang Raja sedangkan kepala pemerintahannya adalah seorang
perdana menteri. Ibukota Belanda adalah Amsterdam.

1.2. Pengelolaan Penerimaan Negara

Berdasarkan data dari Overview of government revenue and expenditure tahun
2018 yang dikeluarkan oleh kementerian keuangan Belanda, pendapatan Negara
belanda pada tahun 2018 sebesar 285 milyar Euro yang bersumber dari:
Pajak tidak langsung (Indirect Tax) sebesar 87.2 billlions euro;
Pajak langsung (Direct Tax) sebesar 83.1 milyar euro;
Kontribusi asuransi pekerja (Employee Insurance Contributions) sebesar 65.1
milyar euro;
Kontribusi Asuransi Nasional (National Insurance Contributions) sebesar 47.1
milyar euro; dan
Pendapatan Gas (Gas Revenue) sebesar 2 milyar euro

Sedangkan untuk pengeluaran Negara, berdasarkan sumber data yang sama

berjumlah 277 milyar euro dimana pengeluaran terbesar di bidang kesehatan
(80.4 milyar euro) serta bidang jaminan social dan pasar tenaga kerja (79 milyar
euro)

Pemerintah meningkatkan daya beli masyarakat rentan

 kelompok dan menyediakan dana untuk perawatan di rumah jompo, pendidikan
dasar,
badan eksekutif dan keamanan nasional. Daya beli
langkah-langkah yang diambil oleh pemerintah berarti bahwa yang dipekerjakan,
penerima manfaat dan pensiunan umumnya akan memiliki lebih banyak
pembelian
kekuasaan pada 2018.

1.3. Sebaran jumlah Wajib Pajak

Pada tahun 2017, Administrasi perpajakan Belanda memproses lebih dari 20 juta
pelaporan pajak per tahun yang menggunakan Standard Business Reporting
(SBR) mencakup pesan kembali dikirimkan oleh Kantor Pajak ke pelapor seperti
salinan formulir permintaan pajak dan tanggapan terhadap permintaan
perpanjangan.
20 juta pelaporan pajak tersebut terbagi atas 13,526 juta pelaporan pajak
penghasilan, 4,134 juta pelaporan PPN, 1,671 juta pelaporan Pajak Penghasilan
Badan, 1,156 juta Allowances, dan 314 ribu.1

1
Untuk detail dapat dilihat pada lampiran 1
 BAB II
SUMBER DATA
2.1. Data dan informasi sistem perpajakan di negara Belanda
Belanda memiliki bagian administrasi dalam mengatur pajak sama halnya
dengan Indonesia yang dikenal dengan Direktorat Jenderal Pajak (DJP) sebagai
tempat Data dan Informasi system perpajakan di Indonesia. Di Belanda, istilah
DJP dikenal sebagai Belastingdienst dalam bahasa belanda yang diastikan
menjadi Administrasi Pajak dan Bea Masuk (Tax and Customs Administration).
Belastingdienst merupakan badan pemerintah Belanda yang bertanggungjawab
pada pengumpulan pajak, pengelolaan bea masuk dan cukai. Badan ini juga
pertanggungjawab atas berbagai pembayaran termasuk tunjangan kesehatan,
sewa manfaat dan manfaat pengasuhan anak.

Selama 20 tahun terakhir, pemerintah Belanda dan agen-agennya

telah berusaha untuk mengurangi beban administrasi pada warga dan bisnis -
seringkali oleh menggunakan peluang TIK yang semakin meningkat. Untuk
Kantor Pajak, ini menyiratkan implementasi proses yang lebih efisien untuk
menerima deklarasi pajak. Solusinya adalah ditemukan dalam teknologi baru.
Lebih khusus: digitalisasi pelaporan menggunakan XBRL1
, itu
standar pelaporan bisnis.
Bisnis mendapat manfaat dari XBRL melalui proses pengarsipan gabungan yang
diaktifkan oleh SBR. Melalui SBR data dan gateway yang sama
standar diterapkan untuk banyak laporan bisnis lintas domain oleh organisasi
seperti Kamar Dagang, Kantor Pusat Statistik dan bank ritel komersial. Memiliki
sebagian besar memenuhi tujuannya: untuk mengurangi beban administrasi
pada bisnis melalui landasan standar dan teknologi bersama. Sekarang saatnya
mengambil langkah selanjutnya dan mengeksplorasi pendekatan baru untuk
harmonisasi dan normalisasi untuk menganalisis data dengan lebih baik
dan, misalnya, menautkan pengajuan pajak ke data transaksi melalui
pengembangan Referensi Sistem Klasifikasi Informasi Keuangan (RCSFI).

The Netherlands Tax and Customs Administration (Tax Administration) is the

Dutch government agency responsible for the assessment and collection of
taxes, custom duties and excise duties. It is also in charge of a range of payments
including healthcare benefits, rent
benefits and childcare benefits. Over the last 20 years, the Dutch government
and its agencies
have been striving to reduce the administrative burden on citizens and
businesses – often by
 using the ever-increasing opportunities of ICT. For the Tax Administration, this
implied the
implementation of a more efficient process for receiving tax declarations. The
solution was to
be found in new technologies. More particularly: the digitisation of reporting
using XBRL1
, the
business reporting standard.
Businesses benefit from XBRL through
the combined filing processes enabled by SBR. Through SBR the same data and
gateway
standards are applied for a multitude of cross domain business reports by
organisations like
the Chamber of Commerce, the Central Statistics Office and commercial retail
banks. It has
largely fulfilled its purpose: to reduce the administrative burden on businesses
through the
foundation of common standards and technologies. Now it is time to take the
next steps
and explore new approaches for harmonisation and normalisation to better
analyse the data
and, for example, link tax filings to transaction data through the development of
a Reference
Classification System of Financial Information (RCSFI).
2.2. Administrasi Pembayaran Pajak
2.3. Administrasi Pelaporan Pajak
To encourage the use of the Netherlands Taxonomy, the Netherlands Taxonomy
Programme
was introduced. This programme was aimed at standardising the electronic data
exchange
for filings such as tax filings and annual reports and was based on
standardisation of data
through the Netherlands Taxonomy, standard processes through gateways like
Digipoort and
the adoption of technology standards, such as XBRL, WUS and PKI . However,
this approach
did not lead to wide-spread adoption due to the fact that software and gateway
systems were
available but not yet scalable and the quality of taxonomy management was
insufficient.
Subsequently the programme evolved to the SBR (Standard Business Reporting)
programme.
SBR simplifies the collection, validation and exchange of financial information,
improving the
efficiency, quality and analysis of business reporting. Scalable technologies were
put in place
and the programme emphasized the required commitments from both the
public and private
sector to make it work. Expectations were high at the time. However, as a
voluntary filing
programme this approach did not gain adoption.
After an assessment by a team of strategic advisers from both the public and
private sector,
it was decided that SBR should be mandatory. With a solid SBR programme
governance
in place to structure and organise the cooperation between public sector
agencies and the
private sector (see figure 3), the approach was successful this time and gained
momentum.
 BAB III
ASPEK PAJAK PENGHASILAN BADAN DI NEGARA BELANDA
3.1. Teknis penghitungan PPh Badan
Perusahaan yang bertempat kedudukan dan didirikan di Belanda otomatis
mempunyai kewajiban untuk membayar pajak penghasilan perusahaan pada
setiap pendapatan yang diterima dari Belanda pada tiap tahunnya. 2

Pajak penghasilan badan Belanda berhubungan dengan pajak yang harus dibayar
di Belanda, atas keuntungan yang diperoleh perusahaan. Sejumlah peraturan
berlaku untuk ini, namun secara umum, perusahaan Belanda harus membayar
25% pajak perusahaan. Ini juga disebut 'vennootschapsbelasting' dalam bahasa
Belanda. Pajak ini berlaku untuk keuntungan perusahaan di seluruh dunia.

Ada banyak peraturan pajak Belanda yang harus diperhitungkan jika Anda
mendirikan bisnis di Belanda, atau jika Anda berbisnis dengan perusahaan di
Belanda. Ada juga banyak cara untuk mendapatkan keuntungan dari subsidi
pajak, fasilitas dan peraturan lainnya yang mengurangi beban. Seorang konsultan
hebat bisa membantu dengan ini.

Pajak perusahaan dianggap berdampak pada pendapatan, sementara sistem

pajak PPN dirancang untuk mengumpulkan pajak dari individu, melalui
perusahaan. Untuk informasi lebih lanjut tentang PPN Baca disini

Tarif pajak perusahaan Belanda

Saat ini, tingkat pendapatan perusahaan Belanda adalah 20%. Tarif ini berlaku
untuk penghasilan kena pajak sampai dengan 200,000 euro. Pada kelebihannya,
tingkat 25% berlaku. Braket ini mungkin diperpanjang di masa depan, yang
berarti bisnis bisa menghasilkan lebih banyak angka 20%. Jika kegiatan ditutupi
oleh kotak inovasi, tingkat pengurangan mungkin berlaku.

Kotak inovasi ini memberikan keringanan pajak untuk mempromosikan

penelitian inovatif. Jika ada keuntungan diperoleh dari aktivitas inovatif, mereka
akan dikenai pajak dengan tarif khusus. Orang alami, misalnya wiraswasta, harus
membayar pajak atas keuntungan mereka melalui pengembalian pajak
penghasilan mereka sendiri. Tingkat mereka mungkin sedikit lebih tinggi, namun
biaya perusahaan mereka seringkali lebih rendah.

Pengecualian
Ada beberapa pengecualian ketika menyangkut pajak penghasilan perusahaan
Belanda. Dua pembebasan yang paling penting adalah capital gain dan dividen
2
https://business.gov.nl/running-your-business/business-taxes/filing-your-tax-returns/filing-your-
corporate-tax-return-vpb/
 yang berasal dari anak perusahaan yang memenuhi syarat, dan pendapatan yang
berasal dari perusahaan bisnis asing. Pembebasan pertama berlaku bila anak
perusahaan adalah perusahaan yang aktif.

Jika demikian, induk perusahaan Belanda juga perlu memiliki kepentingan

minimal 5% di perusahaan semacam itu. Dalam hal ini, ini adalah 'anak
perusahaan yang memenuhi syarat', yang berarti bahwa capital gain dan dividen
dari anak perusahaan ini bebas dari pajak perusahaan. Pembebasan lainnya
sedikit kurang rumit dan memiliki persyaratan lebih sedikit.

Cabang asing
Jika perusahaan Belanda menerima pendapatan dari cabang asing, pendapatan
ini juga dibebaskan dari pajak perusahaan Belanda. Namun, cabang ini harus
merupakan pendirian tetap atau perwakilan. Ini adalah salah satu alasan bahwa
Belanda secara internasional dikenal sebagai surga pajak.

Belanda menyimpan banyak perusahaan induk untuk perusahaan multinasional

dan berpartisipasi dalam banyak perjanjian pajak bilateral. Berbagai
pengecualian dalam sistem perpajakan memfasilitasi penghindaran membayar
pajak oleh perusahaan-perusahaan besar. Dan meskipun reputasi ini mungkin
sedikit dipertanyakan, tidak ilegal menggunakan fasilitas yang ditawarkan
Belanda di daerah ini.

3.2. Teknis Pengisian SPT Tahunan (manual maupun elektronik)

4. You can digitally supplement or amend tax returns you have filed
using software provided that you have not yet received a final
assessment of this tax return. If you have yet to be issued a final
assessment you can adjust the tax return you filed earlier and then
file the adjusted tax return. 
5. The Tax and Customs Administration will then process the amended
or supplemented tax return. Have you already been issued a final
assessment? If so, the Tax and Customs Administration will not
process the amended or supplemented tax return. You can then
lodge a notice of objection.
6. Filing tax returns via Standard Business Reporting
(SBR)
7. Standard Business Reporting, SBR (only available in Dutch), is the
standard that must be met when submitting financial information to
the authorities.

7.1. Perbedaan dengan SPT Tahunan Badan Indonesia secara elektronik

 BAB IV
PENUTUP
4.1. Simpulan
The Olymp Platform trade dapatdiakses dalam tiga cara. Pertama, ada versi web yang
dapat Anda aksesmelalui website utama mereka. Kedua, ada aplikasi desktop baik
untukWindows maupun macOS. Aplikasi ini memiliki fitur tambahan, Anda akan
menemukannya padaversi Terakhir, Olymp Trade juga dapat diakses melalui aplikasi
mobile baik untukiOS dan Smartphone Android. perpajakan perusahaan di
Belanda berdasarkan residensi. Perusahaan yang didirikan secara lokal dianggap
sebagai badan hukum dari penduduk Belanda, sebuah Perusahaan Penduduk Belanda.
Mereka berhutang pajak perusahaan sehubungan dengan pendapatan mereka yang
dihasilkan di seluruh dunia. Perusahaan non-penduduk hanya dikenakan pajak
sehubungan dengan pendapatan yang dihasilkan di negara tersebut. Tarif pajak
perusahaan adalah 20 persen untuk keuntungan tahunan hingga EUR 200 000.
Penghasilan melebihi jumlah ini dikenakan pajak sebesar 25 persen.

Negara tidak membebankan pemotongan pajak atas royalti atau bunga. Dividen tidak
dikenakan pajak di tingkat domestik; jika tidak, tarif pajak atas dividen adalah 15
persen. Belanda telah menandatangani banyak perjanjian dengan negara-negara lain
di seluruh dunia untuk menghindari pajak berganda dan menurunkan beban pajak
pada perusahaan.
https://id.intercompanysolutions.com/membayar-pajak-netherlands/

Standard Business Reporting (SBR) is a method for compiling and

delivering financial messages. With SBR you record the data in
business administration once in a standard way. Business
administration is the source file: you can easily reuse the data for
different types of reports to government institutions and a number of
banks. This means you have less work on compiling the mandatory
reports.

Reliable government channel: Digipoort

All reports that you submit to the government institutions with SBR go
through 1 government digital channel: Digipoort. The reports that you
provide with SBR to the participating banks run through a similar
channel: the Banking Infrastructure Facility.

At which organizations can you use SBR?

You can use SBR with:

 the tax authorities, for:

o the request for (a change of) a provisional income tax or
corporation tax assessment
 o the deferment scheme for tax consultants (for
intermediaries)
o the details of the pre-completed declaration (for
intermediaries)
o the income tax return, the corporation tax return and
requesting a deferment for these returns
o the payroll tax return and first day report
o Service messages Attack (for intermediaries)
o the VAT (supplement) declaration
o the statement intra-Community benefits (ICP)
o applying for and changing allowances (by intermediaries)
o Service messages Surcharges (for intermediaries)
o Declaration exclusively for business use of delivery van
 the Central Bureau of Statistics, for statistical issues
 the Chamber of Commerce , for depositing annual accounts
 various banks that work together in SBR Banks , for credit
reports

Why does the Tax Authorities opt for SBR?

SBR means standardization of:

 data 
To standardize data, all data that you must provide to
government institutions are included in the Dutch
Taxonomy. This is a dictionary with definitions of all the data
needed for compiling mandatory reports in the field of tax
returns, annual accounts and statistics. Thanks to this
taxonomy, data can be reused.
 processes 
Digipoort is the exclusive digital channel for delivering,
processing and receiving messages from entrepreneurs and
intermediaries to various government organizations (and vice
versa).
 technology 
SBR works with XBRL. XBRL is an open standard that gives
labels to certain information. Those labels say something about
the meaning of that information.

Through this standardization, SBR offers many advantages: reuse of

data (therefore less work), better quality of reports, fewer errors in
processing reports, earlier detection of errors in reports and faster
acknowledgment of receipt.
 SBR Program
The SBR Program exists for the development of SBR . This program is
hosted by Logius. Logius, the Digital Government Service, is part of
the Ministry of the Interior and Kingdom Relations.

Income tax and corporate income tax

return (entrepreneurs)
Read

Income tax return

Go to: Filing a tax return via Mijn Belastingdienst (‘My Tax and
Customs Administration’, only available in Dutch).

Corporate income tax return

You file corporate income tax returns using one of the following
methods:
 via Inloggen voor ondernemers  
(Entrepreneur login window - only available in Dutch)
 using tax return or accounts software
 via a tax intermediary

Points to bear in mind

The following are of importance when filing mandatory digital income
tax and corporate income tax returns:

 In addition to your tax return letter, you also receive an e-mail

notification if you have issued an e-mail address. This is to
inform you that the tax return form is ready for you in the
secured section of the Internet site. You do not receive any e-
mails about the income tax return from the tax return year 2015
onwards. You do receive a return letter by post.
 You cannot attach annexes or explanatory notes to the tax
return.
 Signing by more than 1 person is not possible.
  You cannot enclose any applications or declarations that you
need to submit with the tax return after its joint signing by a
third party.

Foreign taxpayer for corporate income tax

Are you a foreign tax payer for corporation tax? And you don't have
access to 'Inloggen voor Ondernemers' (Login for Business Owners -
only available in Dutch)? Then make a paper declaration for foreign
taxpayers for corporate income tax.

Income tax returns

For income tax returns, go to: Filing a tax return via ‘Mijn
Belastingdienst'

Corporate income tax returns

Via Inloggen voor ondernemers ('Entrepreneur login window’ - only
available in Dutch) you can:

 file a corporate income tax returns

 file a income tax return (only up to and including 2014)

Supplementing or amending tax returns

You can supplement or amend tax returns you have filed via the
Internet provided that you have yet to be issued a final assessment. If
you have yet to be issued a final assessment from the Tax and
Customs Administration you can adjust the tax return you filed earlier
and then file the adjusted tax return. The Tax and Customs
Administration will then process the amended or supplemented tax
return. Have you already been issued a final assessment? If so, the
Tax and Customs Administration will not process the amended or
supplemented tax return. You can then lodge a notice of objection.

Tax returns with financial statements for more than

one financial year
You can enter financial statements for a maximum of 3 financial years
in income tax returns you file via the Internet for yourself and 3
financial years in income tax returns for your partner. When you need
to include financial statements for more than 3 financial years in your
income tax return then you will need to use (commercial) software or
make the necessary arrangements with a tax service provider.
You can enter financial statements for a maximum of 5 financial years
in corporate income tax returns you file via the Internet.
Consequently, you cannot file a tax return via the Internet for a tax
entity comprised of more than 3 subsidiaries. When you need to
include financial statements for more financial years in your corporate
income tax return then you will need to use (commercial) software or
make the necessary arrangements with a tax service provider.
You can digitally supplement or amend tax returns you have filed
using software provided that you have not yet received a final
assessment of this tax return. If you have yet to be issued a final
assessment you can adjust the tax return you filed earlier and then file
the adjusted tax return. 
The Tax and Customs Administration will then process the amended or
supplemented tax return. Have you already been issued a final
assessment? If so, the Tax and Customs Administration will not
process the amended or supplemented tax return. You can then lodge
a notice of objection.

Filing tax returns via Standard Business Reporting

(SBR)
Standard Business Reporting, SBR (only available in Dutch), is the
standard that must be met when submitting financial information to
the authorities.
When you have arranged for the filing of your income tax and/or
corporate income tax returns by a tax intermediary then the tax
intermediary will use a software package to compile the digital tax
return and file the tax return with the Tax and Customs
Administration. However, you can also opt to have the tax
intermediary make the preparations for your tax return, after which
you complete the digital tax return form and then sign and file the tax
return.
When you make arrangements to have your tax returns filed by a tax
intermediary it will be wise to reach suitable agreements with the tax
intermediary on, for example, the manner in which you keep your
accounts and the person who signs and files the tax returns.
You can view the status of your tax returns on the Tax and Customs
Administration's Internet site. You use your user name and password
to log in and then surf to the list of your tax returns. This list shows
the tax returns that have yet to be filed and have already been filed.
The list does not show any postponement you or your tax intermediary
may have been granted.

Filing your corporate tax return (vpb)

This information is provided by

 

Dutch Tax and Customs Administration

A private or public limited company (bv or nv) has to file a
corporate income tax return (vpb, vennootschapsbelasting in
Dutch) every year. You file your return after closing your
company’s fiscal year. Some foundations and associations
also have to file corporate income tax returns, for instance if
they compete with commercial enterprises. Sole
proprietorships, self-employed professionals and partnerships
do not fall under the corporate income tax. Their profit is
taxed with personal income tax.

Dutch branch or subsidiary

If your company is foreign-based, with a branch or subsidiary
in the Netherlands, you will be liable for corporate income tax
on the income received by the Dutch subsidiary. However, it
is possible for parent-daughter companies to establish a so-
called fiscal unity, which enables them to level out negative
results from one constituent of the fiscal unity with the
positive results from another (or others).

Check your provisional assessment

At the start of the fiscal year you receive a provisional
assessment from the Dutch Tax and Customs Administration.
The amount of this assessment is calculated based on data
provided in previous years. Check the provisional assessment.
Do you expect a fall or rise in taxable profit than stated in the
assessment? You can request an adaptation of your
provisional assessment (wijziging van uw voorlopige aanslag,
in Dutch) if you disagree with the assessment. You cannot file
an objection to the provisional assessment, only to the final
assessment.

File your corporate income tax return

You have to file your return before 1 June of each year. You
have to file your return even if you haven’t received a
provisional assessment. If you don’t file your return in time,
the Tax and Customs Administration may impose an
administrative fine. You can file your tax return in one of
three ways:
 You can submit tax returns online through the Tax and
Customs Administration website. You will receive the
required logon data once you have registered with the
Chamber of Commerce, if your business is established in
the Netherlands.
 You may complete your tax return using software
applications from commercial companies. For this
option Standard Business Reporting(SBR) is the only
way.
 You may outsource your tax return work to an
intermediary, such as a payroll manager, an accountant
or a tax consultant.
Are you a foreign tax payer for corporation tax, with no
access to 'Inloggen voor Ondernemers' (Login for Business
Owners - only available in Dutch)? Then fill out the paper
declaration for foreign taxpayers for corporate income tax
sent to you by the Dutch Tax and Customs Administration.

Request a delay
You can request a delay in two ways:
 Online, using the ‘Uitstel vennootschapsbelasting’ (Delay
corporate income tax) form (Dutch only). The form can
be found on the Tax Administration secure
entrepreneurs’ site;
 Using the pdf form: Aanvraag uitstel aangifte
vennootschapsbelasting (Delay in filing corporate tax
return, Dutch only). After filling out the pdf on your
computer, you’ll have to print it, sign it and post it to
the Tax Office.
You’ll receive a reply form the Tax and Customs
Administration within 3 weeks. The standard delay is 5
months. Do you need a longer delay? Then you must state
your reasons for the longer delay on the form.

Object to the final assessment

If you disagree with a final assessment or an additional
assessment, you can file an objection (Dutch only).
Tip: make use of the services of a Dutch consultant
A consultant who is proficient in Dutch can be a big help
when dealing with your corporate tax return. A consultant can
help you draw up and file your return, once you authorise
them.
Check the rates
The 2016, 2017 and 2018 corporate tax rates are.
 20% of taxable income under € 200,000
 25% of taxable income over € 200,000

Fiscal deductibles
There are several tax reduction schemes in place, that can
reduce the amount of corporate tax you’ll have to pay. For
instance:
 the energy investment allowance (EIA)
 the environmental investment allowance (MIA)
 the random depreciation of environmental investments
scheme (VAMIL)
 the small-scale investment allowance (KIA)
 the Innovation Box

Exemption for substantial holdings

Subsidiary companies distribute their profits to their parent
companies in the form of dividend. The substantial holding
exemption exempts the parent company from paying tax on
dividends. This prevents it being taxed twice within the same
group of companies. The substantial holding exemption is
available only to shareholders who hold at least a 5% stake in
a company. The exemption applies to substantial holdings in
resident and non-resident companies. It is a key feature of
the Dutch tax regime. Since profits are not taxed twice,
subsidiaries located outside the Netherlands can compete with
local companies on an equal tax footing. The substantial
holding exemption does not apply to holdings in an
investment vehicle that is subject to a reduced tax rate.