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 applications for the Expat Scheme, formerly known as the 30% ruling. Under this scheme, the employer may, subject to certain conditions, provide a tax-free allowance of up to 30% of the employee’s salary, subject to a maximum amount, for a period of up to 60 months. The flat-rate allowance relates to extraterritorial costs incurred by the employee, such as additional housing and living expenses.
As of 1 January 2027, the maximum tax-free allowance will be reduced from 30% to 27%. Employees for whom the Expat Scheme was applied no later than 31 December 2023 can benefit from transitional arrangements under which the maximum tax-free allowance remains 30% for the entire duration of the 60-month period.
Score also prepares the personal income tax return for expats. If the Expat Scheme applies, 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 has been abolished as of 1 January 2025. However, employees who used the Expat Scheme before 2024 can, under transitional arrangements, still benefit from the partial non-resident taxpayer status up to and including the 2026 tax return.