WHAT IS DUTCH CORPORATE INCOME TAX?
Dutch corporation or corporate income tax is levied according to the Corporate income tax Act of 1969, in Dutch the Wet op de vennootschapsbelasting. Both public and private companies, pay corporate income tax on their profits. This entails both companies established in the Netherlands (resident taxpayers) and some companies not established in the Netherlands, that receive income from the Netherlands (non-resident taxpayers).
Sole proprietorships, freelancers and partnerships do not fall under the corporate income tax. Their profit is taxed with personal income tax.