Year-End Tips 2025 for Your Business and Your Personal Income Tax Return
The year is coming to a close — time to take a sharp look at your business and your tax position. Since we work with sole proprietors, partnerships, and BVs, I’ll also touch on your role as a DGA. How’s your profit looking, what fiscal moves can you still make, and what should you prepare for in 2026? (And because I, too, have the attention span of a goldfish and am a millennial, I love TL;DRs — so I’ve kept it short. You like?)
Cheers, Mari
TL;DR
It’s all about anticipating & applying: provisional assessments, investments, distributions. If you play it smart, you get treats (less tax and interest). If you don’t… well, the tax man brings the stick (more tax and interest). To help you stay on track, we’ve prepared two handy tools:
Bookie Borrel on 11 December
A Bookie Borrel before the end of the quarter. On Thursday 11 December 2025, you can drop by our office or join online between 14:00 and 17:00 for smart year-end tips. Registration required: sign up here for a live or online speed date.
Bookie Year-End Checklist 2025
Not earning proper returns on your savings, or just like to get things sorted early? Request a provisional income tax assessment to avoid interest charges.
Your Income Tax
Provisional assessment Expecting a big tax bill? Request a provisional assessment. Here’s how it works.
Pension contributions (Keep your deductions up to date.)
All Businesses
Business expenses Make sure your administration is complete. Are all costs on your sales invoices also listed as expenses? Do you have all monthly invoices for (business) subscriptions in your records?
Investments & KIA Investing between €2,901 and €392,230 (excl. VAT)? You may qualify for up to 28% KIA. Beware: not all assets count (under €450, land, residential property, personal-use cars, rental >70%). KIA applies per business and reduces taxable profit (you don’t “get the money back,” as new entrepreneurs sometimes think). Ask us for advice on reinvestment options.
Sole Proprietors & Partnerships
The zelfstandigenaftrek (entrepreneurs' deduction) has been decreasing for years. It’s €2,470 for 2025, and drops to €1,200 in 2026.
Is your partner not employed elsewhere and helping in your business? Tell your Bookies — you may qualify for additional tax benefits (e.g., meewerkaftrek).
Planning to switch to a BV next year and transfer your sole proprietorship tax-free? Then ideally you’ll do this with the 2025 annual accounts. Sometimes it’s fiscally beneficial to make an extra private withdrawal before 31/12/2025. Planning the move? Call us before year-end.
BV & DGA
Salary As a DGA you must pay yourself at least €56,000 or a comparable salary. Exceptions apply for start-ups or structurally loss-making BVs.
Tips Low cash flow? Use the counter-evidence scheme to lower your salary. Lower your salary through allowances & company-car adjustments. Example: Car €60,000, 22% addition → €13,200 less gross salary needed.
Dividend & Box 2
Box 2 concerns tax on substantial interest, such as dividends. Rates remain 24.5% (lower) and 31% (higher). The threshold shifts slightly in 2026 to €68,843 (from €67,804).
Should you distribute dividends in 2025? Consider payouts up to €67,804 (€135,608 with a tax partner). Consider allocating dividends to your partner if they have no income.
Debt >€500,000 to your BV? Everything above this counts as taxable box-2 income. Check your debt position on 31 December and book a consult with Ghalid or Stefan.
Box-2 loss? Request a tax credit to offset against box 1 — use it smartly to avoid losing tax credits.
Corporate Tax & Interest
Check your provisional 2025 corporate tax assessment. Too low? Request an updated one to avoid interest. Profits up to €200,000 are taxed at 19%, above that at 25.8%. Make use of the 19% rate by bringing costs forward, delaying revenue, and reviewing reserves & depreciation.