An annual tax return for self-employed entrepreneurs (eenmanszaak, VOF). It includes calculating business profit (winst uit onderneming), applying entrepreneurial deductions, and filing with the Belastingdienst.
All self-employed professionals (zzp'ers), sole proprietors (eenmanszaak owners), and VOF participants. If you are registered with the KvK as an entrepreneur and conduct business activities, you are required to file.
Entrepreneurs can claim several special deductions if the conditions are met: zelfstandigenaftrek (€1,200 in 2026), startersaftrek (€2,123; normally available up to 3 times within the first 5 years), MKB-winstvrijstelling (12.7% of profit after entrepreneurial deductions), plus deductions for workspace, transport, equipment, and other business expenses.
Analysis of business income and expenses, profit calculation, application of all available deductions, preparation and filing of the return, and optimization advice.