KVK

Important dates on the business calendar

  • Gé Sletterink
  • Current
  • 1 Jul 2022
  • Edited 5 Dec 2023
  • 5 min
  • Managing and growing
  • Finance

Finding and helping customers, making quotations and plans. Your agenda is always full. And then there are the 'required' actions, such as filing your VAT returns or applying for a scheme. This calendar for businesses can help you.

Upcoming dates to keep in mind

  • 1 December: Do you want to use the small businesses scheme (KOR) from 2024? Then your application must reach the Tax Administration around 1 December (4 weeks before the effective date).

  • 31 December: reference date current account measure. Directors or major shareholders (DGAs) of private limited companies (bv) who have borrowed more than €700,000 from their bv by this date will pay 26.9% tax in Box 2 of Income tax on the excess.

Dutch public holidays

The official public holidays the Netherlands for 2023/2024 are:

  • 1 January: New Year's Day

  • 29 March 2024: Good Friday

  • 31 March 2024: Easter Sunday

  • 1 April 2024: Easter Monday

  • 27 April: King's Day

  • 5 May: Liberation Day

  • 9 May 2024: Ascension Day

  • 20 May 2024: Whit Monday

  • 25 December: Christmas Day

  • 26 December: Boxing Day

Other key moments in the year

January

  • 1 January: New Year’s Day. Official holiday. The collective labour agreement or employment contract states whether an employee is free on these days, continues to be paid and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays (in Dutch).
  • 1 January: important legislative changes for self-employed persons (‘zzp’ers’), SMEs, and starters.
  • 31 January: latest VAT return and payment date for the 4th quarter of 2023 (for quarterly return)
  • 31 January: deadline for submitting the statement of payments to third parties (UBD) to the Tax Administration. These are amounts you paid last year to people who are not employed by you and are not entrepreneurs.

February

  • 14 February: Valentine's Day.
  • 29 February 2024: It's a leap year. Enjoy an extra day!

March

  • 1 March: start of the 2023 tax return period.
  • 8 March: International Women's Day.
  • 10 March 2024: start of Ramadan.
  • 31 March 2024: Daylight Savings Time begins - clocks go forward an hour.
  • 31 March: set up deadline for private limited company ('bv') with silent input for which the declaration of intent was signed before 1 October last year (ask your advisor for help).
  • 31 March: deadline to sign and register a letter of intent for an ongoing contribution to the company in a private limited company ('bv') with retroactive effect to 1 January of this year (ask your advisor for help).
  • 31 March: latest declaration and payment date for VAT year 2023 (for annual declaration).

April

  • 1 April: legislative changes for entrepreneurs as of 1 April 2024.
  • 9 April 2024: Sugar Feast, Eid-al-Fitr. In the collective labour agreement or employment contract, agreements may be made about religious holidays. For example, about exchanging a Christian holiday for another holiday.
  • 18 April: Secretary Day.
  • 27 April: King's Day. Official holiday. The collective labour agreement or employment contract states whether an employee is free on King's Day, continues to be paid and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays.
  • 30 April: latest VAT return and payment date 1st quarter 2023 (for quarterly return).
  • 30 April: latest date on which you can request a postponement for the 2023 income tax return. Will a tax consultant prepare the return? The consultant can make use of the tax consultants' deferral scheme on your behalf.

May

  • 1 May: Labour Day ('Dag van de arbeid').
  • 1 May: deadline for submitting your income tax return for 2023. You can request postponement (in Dutch). Does your bookkeeper, accountant, or tax advisor take care of the tax return? They often request a postponement for all their customers at the same time.
  • 4 May: Remembrance Day ('Dodenherdenking'). Entrepreneurs must close at 19:00. Municipality can give permission to remain open.
  • 5 May: Liberation Day ('Bevrijdingsdag). Official holiday. Many collective labour agreements stipulate that employees in lustrum years are entitled to a paid day off on 5 May. No collective labour agreement or employment contract? Then the employer determines whether employees are free.
  • 31 May: Corporate tax return deadline (financial year equal to the calendar year; not for a sole proprietorship, general partnership, or partnership). You can request a postponement until this date. For companies with a broken financial year, these data are 5 months after the end of the financial year.

June

  • 16 June 2024: Feast of the Sacrifice: In the collective labour agreement or employment contract, agreements may be made about religious holidays. For example, about exchanging a Christian holiday for another holiday.

July

  • 1 July: legislative changes for the self-employed persons ('zzp'ers'), SMEs, and starters.
  • 1 July: expiry date of the statutory holidays accrued in the previous year and not yet taken. These days expire 6 months after accrual. Extra-statutory holidays only expire after 5 years.
  • 31 July: final date for filing annual accounts ('bv') for the previous calendar year.
  • 31 July: latest VAT return and payment date 2nd quarter 2023 (for quarterly return).

August

  • 31 August: application deadline for healthcare allowance, housing allowance, and child-related budget for 2023. Check if you are (still) entitled to these allowances if your income has changed.

September

  • 17 September 2024: Budget Day ('Prinsjesdag').
  • 30 September: final date for claiming a VAT refund for business expenses in other EU countries.
  • 30 September: final date to sign and register a letter of intent for retro-active tax-free asset transfer ('geruisloze inbreng') to a private limited company ('bv') per 1 January this year (askcompensation still fits your taxincomeadvisor for help).
  • 30 September: final date for setting up a private limited company ('bv')situation with a transfer of assets subject to tax ('ruisende inbreng') for which a letter of intent has been signed prior to 1 April this year (ask your tax advisor for help).

October

  • 2 October: Application deadline for the energy cost contibution scheme (TEK).
  • 4 October 2024: World Animal Day.
  • 31 October 2024: End of daylight Saving time, the clocks go an hour backwards
  • 31 October: Halloween.
  • 31 October: final date for filing and paying VAT over the third quarter of 2023 (if you file quarterly).

November

Check your business subscriptions. Do you want to continue them into next year? Many subscriptions are renewed automatically after the contractual expiration date. You usually have a 1-month notice period. There are some exceptions.

  • 6 November: day of the emergency response measures (BHV).
  • 8 November: final date for filing the financial annual statements of a private limited company ('bv') in which all shareholders are also directors or commissioners.
  • 11 November: Sint Maarten.
  • 11 November: Singles Day.
  • 17 November: Day of the entrepreneur.

December

  • 1 December: do you want to benefit from the Small business scheme (kleineondernemersregeling, KOR) next year? Make sure you file your application at the Tax and Administration (Belastingdienst) at this point (four weeks before the starting date).
  • 5 December: Sinterklaas.
  • 31 December: final date for filing the financial annual statements 2022 of a private limited company ('bv') with maximum postponement by shareholders.

Dutch school holidays

As well as public holidays, the school holidays can affect your business. For example, because more members of staff request leave in these periods. The Dutch school holidays are typically spread across 3 groups: north region, central region, and south region.

Check the latest school holiday dates on government.nl.

Additional moments

  • Last day of every month: ultimate date to file and pay wage taxes over the previous month (if you file monthly, and only if you employ staff).
  • No later than 5 months after the end of the book year: file corporate income tax in case of a split financial year (does not apply to sole proprietorships, general partnerships, or professional partnerships).
  • Within 3 months of becoming eligible: apply for childcare allowance ('kinderopvangtoeslag').
  • Within 3 months of purchasing a business asset: report the purchase if you want to use the Environmental Investment Allowance (MIA) or Random Depreciation of Environmental Investments (Vamil).
  • Do you want to start using the Small Businesses Scheme KOR? You must submit your application in time: the Tax Administration must receive it 4 weeks prior to your intended starting date.
  • End of the year: have you drawn up a prenuptial or partner agreement with your partner with a settlement clause? Make sure to carry out the settlement after the end of the calendar year. Only then do the terms and conditions retain their value in the event of a divorce.
  • End of the year: check your (business) subscriptions. Do you want to renew them in the next year? After the initial contract period, subscriptions are often quietly renewed. You have a notice period of one month. Exceptions exist.

Please note: although this article has been compiled with care, KVK cannot guarantee that it is complete.

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