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Fenna is a software developer living in the Netherlands, navigating the balance between high-tech freelance work and the Dutch social security system. This hub covers everything from tax deductions for knowledge workers to the intricacies of the Dutch healthcare and pension landscape.
Navigating the 30% ruling and freelance tax deductions is essential for a developer's take-home pay.
30% Tax Facility 30%-regeling national · Belastingdienst
Who qualifies Highly skilled migrants recruited from abroad with specific expertise.
What you get 30% of your gross salary is tax-free.
What it actually costs you Requires employer sponsorship and meeting salary thresholds.
Common gotcha The ruling is time-limited and has been subject to recent legislative tapering.
Self-Employed Deduction Zelfstandigenaftrek national · Belastingdienst
Who qualifies Freelance developers spending at least 1,225 hours per year on their business.
What you get A fixed amount deducted from taxable profit.
What it actually costs you Must keep an accurate hour log for the tax office.
Common gotcha The deduction amount is being phased down annually until 2027.
SME Profit Exemption MKB-winstvrijstelling national · Belastingdienst
Who qualifies All entrepreneurs paying income tax on business profits.
What you get 13.31% (2024) of profit is tax-exempt.
What it actually costs you Automatic calculation in your annual tax return.
Common gotcha This is applied after other deductions like the self-employed deduction.
Box 3 Wealth Tax Box 3 belasting national · Belastingdienst
Who qualifies Anyone with savings or investments above the tax-free threshold.
What you get Taxation on deemed returns rather than actual gains.
What it actually costs you Annual declaration of assets on Jan 1st.
Common gotcha The calculation method is currently in legal flux due to Supreme Court rulings.
Small Business Scheme Kleineondernemersregeling national · Belastingdienst
Who qualifies Freelancers with turnover below €20,000 per year.
What you get Exemption from charging VAT and filing VAT returns.
What it actually costs you Requires opting in for at least three years.
Common gotcha You cannot reclaim VAT on business expenses if you use this scheme.
Pension Savings Space Jaarruimte national · Belastingdienst
Who qualifies Anyone with a pension gap in their employment or freelance history.
What you get Tax-deductible contributions to a blocked pension account.
What it actually costs you Requires calculating your 'jaarruimte' using the tax office tool.
Common gotcha Funds are locked until your official retirement age. Mandatory health insurance is the foundation of Dutch life, and subsidies help keep it affordable.
Mandatory Basic Health Insurance Basisverzekering national · Zorginstituut Nederland
Who qualifies All residents of the Netherlands.
What you get Standardized medical coverage across all providers.
What it actually costs you Monthly premium plus a mandatory annual deductible (eigen risico).
Common gotcha You must switch or renew your policy every December.
Healthcare Allowance Zorgtoeslag national · Belastingdienst
Who qualifies Low to middle-income earners meeting asset thresholds.
What you get Monthly subsidy to cover a portion of insurance premiums.
What it actually costs you Requires annual income estimation.
Common gotcha If your income rises during the year, you must adjust it to avoid repayment.
Mental Health Care Access GGZ national · Ministry of Health
Who qualifies Anyone with a referral from a General Practitioner (GP).
What you get Psychological treatment covered under the basic insurance.
What it actually costs you Subject to the annual deductible.
Common gotcha Wait times for specialized care can be significant.
Supplementary Dental Insurance Aanvullende tandartsverzekering private · Private Insurers
Who qualifies Anyone with basic insurance.
What you get Coverage for checkups, cleanings, and fillings.
What it actually costs you Additional monthly premium.
Common gotcha Often capped at a maximum annual payout (e.g., €250 or €500).
Physiotherapy Package Fysiotherapie vergoeding private · Private Insurers
Who qualifies Anyone with a supplementary policy.
What you get A set number of sessions per year.
What it actually costs you Higher monthly premium.
Common gotcha Chronic conditions have different coverage rules after the 20th session.
General Practitioner Registration Huisarts inschrijving national · Local GP Practices
Who qualifies All residents.
What you get Primary medical gatekeeping and referrals.
What it actually costs you Free at the point of use.
Common gotcha Many practices have patient stops (no new registrations). The Dutch housing market is tight; understanding rent protection and subsidies is crucial.
Rent Allowance Huurtoeslag national · Belastingdienst
Who qualifies Tenants in independent housing with low income and rent within limits.
What you get Monthly contribution toward rent.
What it actually costs you Requires a rental contract and registration at the address.
Common gotcha The 'independent housing' requirement is strict (must have private kitchen/toilet).
Mortgage Interest Deduction Hypotheekrenteaftrek national · Belastingdienst
Who qualifies Homeowners with a mortgage on their primary residence.
What you get Tax deduction on the interest paid for the mortgage.
What it actually costs you Must be an annuity or linear mortgage.
Common gotcha The deduction rate is gradually being reduced to the basic tax rate.
Rental Point System Woningwaarderingsstelsel national · Huurcommissie
Who qualifies Tenants in the social or mid-market rental sector.
What you get Legal protection against excessive rent.
What it actually costs you Requires filing a case with the Rent Tribunal.
Common gotcha Landlords often try to bypass this in the 'free sector'.
Energy Price Cap Prijsplafond national · Ministry of Economic Affairs
Who qualifies All households with a standard energy contract.
What you get Maximum price for gas and electricity up to a usage limit.
What it actually costs you Automatic through energy suppliers.
Common gotcha Usage above the cap is charged at market rates.
Municipal Tax Waiver Kwijtschelding gemeentelijke belastingen municipal · Local Municipality
Who qualifies Low-income households with minimal assets.
What you get Exemption from waste and sewage taxes.
What it actually costs you Requires a formal application to the local tax office.
Common gotcha You must re-apply every year.
Housing Permit Huisvestingsvergunning municipal · Local Municipality
Who qualifies Residents in specific cities with housing shortages.
What you get Legal right to rent a specific property.
What it actually costs you Small administrative fee.
Common gotcha Without this, you cannot legally register at the address. Understanding unemployment rights and disability insurance is vital for a secure career.
Unemployment Benefit WW-uitkering national · UWV
Who qualifies Employees who have worked enough hours in the previous year.
What you get Percentage of previous salary for a limited duration.
What it actually costs you Must actively search for work and report to UWV.
Common gotcha Freelancers (ZZP) are generally not covered by this.
Disability Insurance Arbeidsongeschiktheidsverzekering private · Private Insurers
Who qualifies Freelancers protecting their income.
What you get Income replacement if unable to work.
What it actually costs you Monthly premiums, often high for developers.
Common gotcha Pre-existing conditions can lead to exclusions.
State Pension AOW national · SVB
Who qualifies All residents who lived/worked in the Netherlands.
What you get Basic retirement income starting at state pension age.
What it actually costs you Accrued automatically through residency.
Common gotcha Living abroad for years reduces your total accrual.
STAP Budget (Legacy/Replacement) STAP-budget national · UWV
Who qualifies Workers looking to retrain.
What you get Subsidies for certified training courses.
What it actually costs you Requires finding an accredited provider.
Common gotcha The scheme is frequently updated or replaced by sector-specific funds.
Employment Protection Arbeidsrecht national · Ministry of Social Affairs
Who qualifies All employees with a contract.
What you get Protection against unfair dismissal and minimum notice periods.
What it actually costs you Standard employment contract.
Common gotcha Probation periods are strictly regulated.
Chamber of Commerce Registration Kamer van Koophandel national · KvK
Who qualifies All business owners.
What you get Legal business identity.
What it actually costs you One-time registration fee.
Common gotcha Your business address is public in the trade register.
One honest app. Real lives, real businesses. Free for what people need, paid only for what runs a business — on our own model, our own metal.
Where we run
Bangalore + Czechia
Our own metal · GDPR · DPDPA
