Company bicycle

What fiscal conditions apply to this scheme, what types of bicycles are included, how does private use factor into this, and how is a company bicycle treated for income tax purposes if used by an entrepreneur?

Gifts and loans to children

Could your child benefit from financial support? Perhaps for education costs, purchasing a home, or during periods of unemployment? Your financial assistance could help make these dreams achievable!

Tax group for corporate income tax

If your business operates through multiple private limited companies (BVs), it might be advantageous—where possible—to combine these BVs into a tax group. Such a tax group is possible under specific conditions for both corporate income tax and VAT.

Work-related expenses scheme

The final settlement of the Work-Related Expenses Scheme (WKR) for the year 2025 must be completed before 1 April 2026. Are you aware of which reimbursements and provisions fall under the WKR? Do you know up to what amount you may spend? And what happens if you exceed this maximum amount?

Car and taxes

Tax-efficient driving has become increasingly challenging in recent years, as vehicle tax regulations have tightened. It is still possible, but the benefits are now accessible to a smaller group.

Company van

For many entrepreneurs, a company van is an essential business asset. Various specific tax regulations apply to company vans. These regulations are primarily designed to ensure only limited taxation applies to the business use of such vans. However, several conditions must be fulfilled.

Owner-occupied home

Strict and clear tax rules apply to an owner-occupied home. This handbook provides you with essential information regarding the purchase and ownership of an owner-occupied home.

Customary salary for a director and major shareholder

If you work for your own private limited company (bv), Dutch law requires that you receive a salary from this company. There are specific rules governing the amount of your salary, which must be a "customary salary". Whether a salary is customary depends on several factors.

Hybrid working

What options do employers and employees have regarding flexible and location-independent working? Which rules apply to you as an employer and to your employees?

Our services

Audit

ESJ’s audit team can put your accounting system to the ultimate test. ESJ is the perfect partner to offer you the help and advice needed to ensure that all the accounting processes operate more smoothly and efficiently.

Tax

ESJ provides a full range of tax advisory and implementation services to companies and individuals. From analysis, tax planning and consulting to negotiations, tax audits, expatriates services and arrangement of advance rulings with authorities.

International payroll & expatriate tax

Our payroll service offering includes fully automated handling of all payroll affairs, employment contracts, absenteeism records, and maintenance of payroll records through our payroll consultancy service.

Corporate Finance

ESJ Corporate Finance has broad experience in assisting clients with their corporate finance challenges. Our dedicated and enthusiastic team of advisors is ready to negotiate the perfect deal for you.

Doing business

Our team of international advisors knows the answers to questions that foreign businesses and entrepreneurs have when making their first venture into the European market.

Vat

ESJ offers foreign clients the possibility to get fiscal representation within the Netherlands. With its fiscal representation services ESJ can assist foreign clients with an optimal and efficient import of goods within the EU.