What are Articles of Association (Statuten)? Drafting Articles of Association is a legal requirement when establishing a legal entity. The Articles set out the main rules and agreements that govern your organisation’s operations — for example, how directors are appointed and how decisions are made. If it is unclear how the organisation should act in a specific situation, the Articles provide the guidance, including the possible consequences of certain actions. Drafting Articl

Are you a self-employed professional (ZZP’er) considering working from abroad? It’s important to understand the consequences for your...

Gifts in business are an excellent way to express appreciation — and even strengthen relationships. But to ensure it is handled correctly in your accounting and tax filings, some preparation is key. Important points to consider: • The gift must be addressed to an existing business contact and serve a business purpose (e.g. “thank you for cooperation 2025”).• In the Netherlands VAT on business gifts can be reclaimed provided the total annual cost per recipient does not exceed

Opening a sole proprietorship (eenmanszaak) in the Netherlands is a popular option for freelancers, consultants, and entrepreneurs who...

The Dutch Trade Register (KVK) is exclusively for active businesses . It is not possible to "pause" your registration. Stopping for less...

Did you know that the Dutch Chamber of Commerce (KVK) updated many SBI codes  in early September 2025?These codes describe your company’s...

From 1 January 2026, cash payments over €3,000 are prohibited. With the introduction of new rules, the government aims to reduce the use...

1. Understanding Cash Flow Cash flow is the movement of funds in your business – incoming and outgoing. It is important to understand...

Are you employed but dreaming of a career as a freelancer (ZZP)? Good news: you can start your own business while keeping your job. Read...

With tax filing just around the corner, it’s helpful to know how much cash you can keep at home without having it taxed. Starting next...

Instructions for Preparing, Approving, and Filing the Annual Report Step 1: Preparation The annual report must be prepared by the board...

January is traditionally a month when many people make financial changes to their assets. However, one might wonder if it is wise to wait...

The article outlines eight steps for closing the financial year for entrepreneurs:   1. Gather All Business Data : Organize all business...

Navigating the world of freelance income tax can feel daunting, especially with the specifics of Dutch tax law and upcoming changes for...

Let's get acquainted, my name is Tina Lumer, founder of LUMER Finance & Consulting. I moved to the Netherlands in 2005 and successfully...