Tax advisory
Score mainly advises SME entrepreneurs and private individuals on various types of tax. This may involve the tax aspects of immigration or emigration or the legal form of your company, but also, for example, the tax consequences of exercising stock options. These are some of the many topics on which we will be happy to provide clarification and advice.
Tax compliance
Tax laws and regulations are constantly changing. This often makes it unclear whether you are still compliant. Score is highly experienced in tax compliance and ensures that you meet your tax obligations on time. We take care of returns relating to a wide range of tax types, such as personal income tax, corporate income tax, value-added tax, transfer tax, but also gift tax and inheritance tax returns. As part of compliance, we conduct further correspondence with the tax authorities if required.
Starting a business
Are you considering starting a business? Score advises and guides you in this process. Enabling you to focus on your core business. Whether it concerns a sole proprietorship or a private limited company. We inform you about the procedures of the Chamber of Commerce and the tax authorities and your related rights and obligations. If desired, we work together with a notary.
Expatriates
With regard to employees coming to the Netherlands from abroad, Score handles the application for the 30% ruling. Under this ruling, the employer may give -under certain conditions- a tax-free reimbursement of 30% of the employee's salary -up to a maximum amount- for the first 20 months, followed by 20% for the next 20 months, and 10% for the last 20 months. The flat-rate reimbursement pertains to extraterritorial costs incurred by the employee, such as additional expenses for housing and living. Employees who were granted the 30% ruling before January 1, 2024, or whose employment started before that date, can benefit from a transitional arrangement, allowing for a tax-free reimbursement of 30% of their salary -up to a maximum amount- for a total of 60 months.
Score also prepares the personal income tax return for expats. If the 30% ruling is applicable, in the tax return may be opted for the so-called partial non-resident taxpayer status, resulting in fewer components -concerning box 2 and box 3- being subject to taxation compared to regular resident taxpayers. The partial non-resident taxpayer status will be abolished as of January 1, 2025. Employees who were granted the 30% ruling before January 1, 2024, can still -based on a transitional arrangement- benefit from the partial non-resident taxpayer status until the end of 2026.
Update. On Budget Day (Prinsjesdag), it was announced that the cabinet has plans to reverse the phase-out of the 30% ruling (to 10%) that was introduced on January 1, 2024. Starting in 2027, the percentage of the salary exempt from taxation will be set at 27. For those cases in which the 30% ruling started before January 1, 2024, transitional law will apply, which means, among other things, that the corresponding percentage will remain 30. The plans have yet to be approved.