Important dates on the business calendar

Key moments in the year

December

• 1 December: do you want to benefit from the Small business scheme (kleineondernemersregeling, KOR) next year? Make sure you file your application at the Tax and Administration (Belastingdienst) at this point (4 weeks before the starting date).
• 31 December: final date for filing the financial annual statements of a private limited company ('bv') with maximum postponement by shareholders.

January 2025

• 1 January: New Year’s Day. Official holiday. The collective labour agreement or employment contract states whether an employee is free on these days, continues to be paid, and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays (in Dutch).
• 1 January: important legislative changes for self-employed persons (‘zzp’ers’), SMEs, and starters.
• 31 January: latest VAT return and payment date for the 4th quarter of 2024 (for quarterly return)
• 31 January: deadline for submitting the statement of payments to third parties (UBD) to the Tax Administration. These are amounts you paid last year to people who are not employed by you and are not entrepreneurs.

February 2025

• 28 February: Start of the Ramadan. 

March 2025

• 1 March: start of the tax return period for 2024.
• 14 & 15 March 2025: NLdoet volunteer days.
• 30 March 2025: Daylight Savings Time begins - clocks go forward an hour.
• 31 March 2025: Sugar Feast, Eid-al-Fitr. In the collective labour agreement or employment contract, agreements may be made about religious holidays. For example, about exchanging a Christian holiday for another holiday.
• 31 March: set up deadline for private limited company ('bv') with silent input for which the declaration of intent was signed before 1 October last year (ask your advisor for help).
• 31 March: deadline to sign and register a letter of intent for an ongoing contribution to the company in a private limited company ('bv') with retroactive effect to 1 January of this year (ask your adviser for help).
• 31 March: latest declaration and payment date for VAT year 2023 (for annual declaration).

April 2025

• 1 April: legislative changes for entrepreneurs as of 1 April 2025.
• 18 April 2025: Good Friday (Easter)
• 20 April 2025: Easter Sunday
• 21 April 2025: Easter Monday
• 26 April 2025: King's Day. Official holiday. In 2025, King's Day is on 26 April instead of 27 April. The collective labour agreement or employment contract states whether an employee is free on King's Day, continues to be paid, and if they are entitled to an allowance for working on this day. Check the status of leave and wages on public holidays.
• 30 April: latest VAT return and payment date 1st quarter (for quarterly return).
• 30 April: latest date on which you can request a postponement for the 2024 income tax return. Will a tax consultant prepare the return? The consultant can make use of the tax consultants' deferral scheme on your behalf.
• 30 April: deadline for submitting your income tax return for 2023. You can request postponement (in Dutch). Does your bookkeeper, accountant, or tax advisor take care of the tax return? They often request a postponement for all their customers at the same time.

May 2025

• 1 May: Labour Day (Dag van de arbeid).
• 4 May: Remembrance Day ('Dodenherdenking'). Entrepreneurs must close at 19:00. Municipality can give permission to remain open.
• 5 May: Liberation Day ('Bevrijdingsdag). Official holiday. Many collective labour agreements stipulate that employees in lustrum years are entitled to a paid day off on 5 May. So 5 May 2025 will be a holiday for more employees. No collective labour agreement or employment contract? Then the employer determines whether employees are free.
• 29 May: Ascension Day (public holiday)
• 31 May: Corporate tax return deadline (financial year equal to the calendar year; not for a sole proprietorship, general partnership, or partnership). You can request a postponement until this date. For companies with a broken financial year, these data are 5 months after the end of the financial year.

June 2025

• 6 June: Feast of the Sacrifice: In the collective labour agreement or employment contract, agreements may be made about religious holidays. For example, about exchanging a Christian holiday for another holiday.
• 8 & 9 June: Whitsun (public holiday)

July 2025

• 1 July: legislative changes for the self-employed persons ('zzp'ers'), SMEs, and starters.
• 1 July: expiry date of the statutory holidays accrued in the previous year and not yet taken. These days expire 6 months after accrual. Extra-statutory holidays only expire after 5 years.
• 21 July - 8 August: construction holiday (bouwvak), south region.
• 28 July - 15 August: construction holiday (bouwvak), north region.
• 31 July: final date for filing annual accounts ('bv') for the previous calendar year.
• 31 July: latest VAT return and payment date 2nd quarter (for quarterly return).

August 2025

• 4 - 22 August: construction holiday (bouwvak), middle region.
• 31 August: application deadline for healthcare allowance, housing allowance, and child-related budget for 2024. Check if you are (still) entitled to these allowances if your income has changed.

September 2025

• 16 September 2025: Budget Day ('Prinsjesdag').
• 30 September: final date for claiming a VAT refund for business expenses in other EU countries.
• 30 September: final date to sign and register a letter of intent for retro-active tax-free asset transfer ('geruisloze inbreng') to a private limited company ('bv') per 1 January this year (askcompensation still fits your taxincomeadvisor for help).
• 30 September: final date for setting up a private limited company ('bv')situation with a transfer of assets subject to tax ('ruisende inbreng') for which a letter of intent has been signed prior to 1 April this year (ask your tax advisor for help).

October 2025

• 26 October 2025: End of daylight saving time, the clocks go an hour backwards
• 31 October: final date for filing and paying VAT over the third quarter (if you file quarterly).

November 2025

Check your business subscriptions. Do you want to continue them into next year? Many subscriptions are renewed automatically after the contractual expiration date. You usually have a 1-month notice period. There are some exceptions.

• 6 November: day of the emergency response measures (BHV).
• 8 November: final date for filing the financial annual statements of a private limited company ('bv') in which all shareholders are also directors or commissioners.
• 17 November: Day of the entrepreneur.

Dutch public holidays

The official public holidays the Netherlands for 2024/2025 are:

• 1 January: New Year's Day

• 18 April 2025: Good Friday

• 20 April 2025: Easter Sunday

• 21 April 2025: Easter Monday

• 26 April 2025: King's Day (26 April instead of 27 April in 2025)

• 5 May: Liberation Day

• 29 May 2025: Ascension Day

• 9 June 2025: Whit Monday

• 25 December: Christmas Day

• 26 December: Boxing Day

Dutch school holidays

As well as public holidays, the school holidays can affect your business. For example, because more members of staff request leave in these periods. The Dutch school holidays are typically spread across 3 groups: north region, central region, and south region.

Check the latest school holiday dates on government.nl.

Additional moments

• Last day of every month: ultimate date to file and pay wage taxes over the previous month (if you file monthly, and only if you employ staff).
• No later than 5 months after the end of the book year: file corporate income tax in case of a split financial year (does not apply to sole proprietorships, general partnerships, or professional partnerships).
• Within 3 months of becoming eligible: apply for childcare allowance ('kinderopvangtoeslag').
• Within 3 months of purchasing a business asset: report the purchase if you want to use the Environmental Investment Allowance (MIA) or Random Depreciation of Environmental Investments (Vamil).
• Do you want to start using the Small Businesses Scheme KOR? You must submit your application in time: the Tax Administration must receive it 4 weeks prior to your intended starting date.
• End of the year: have you drawn up a prenuptial or partner agreement with your partner with a settlement clause? Make sure to carry out the settlement after the end of the calendar year. Only then do the terms and conditions retain their value in the event of a divorce.
• End of the year: check your (business) subscriptions. Do you want to renew them in the next year? After the initial contract period, subscriptions are often quietly renewed. You have a notice period of one month. Exceptions exist.

Please note: although this article has been compiled with care, KVK cannot guarantee that it is complete.