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Have you just moved to the Netherlands, started working here, or received a reminder from the Belastingdienst and are wo...
26/08/2026

Have you just moved to the Netherlands, started working here, or received a reminder from the Belastingdienst and are wondering what has to go into your income tax return? This article explains the basics in a clear way.

A few points that matter:
If you are a Dutch tax resident, you generally report your worldwide income. If you are a non-resident, you usually report only the income and assets that are taxable in the Netherlands.
Income is split into Box 1, Box 2 and Box 3, and each box is taxed differently. The article also explains the 2026 rates and thresholds, including the Box 3 tax-free allowance and the rule that you may report an actual return if it is lower than the deemed return.
Timing matters too: for most individuals, the 2025 return had to be received by 1 May 2026, with an extension generally until 1 September 2026. Missing deadlines can lead to penalties, and in some cases an estimated assessment.

The full breakdown is in the article.

ARTICLE LINK:
https://hodak.nl/en/our-blog/income-tax-return-netherlands/

Thinking about buying a business in the Netherlands, but not sure what you are actually buying and what needs checking f...
19/08/2026

Thinking about buying a business in the Netherlands, but not sure what you are actually buying and what needs checking first? That is exactly what this article looks at.

It explains that acquisition opportunities can come up in sectors such as mechanical engineering, the oil and chemical industry, construction, agriculture and regulated industries. It also sets out the main legal forms you may encounter: the sole proprietorship, the private limited company and the public limited company. If you are buying a bv, the deal involves purchasing shares.

A few practical points matter before signing anything. The article highlights due diligence, valuation, a legal audit and a financial audit, including checking debtor positions and tax liabilities. It also notes the tax side, including btw at 21% and corporate income tax at 19 to 25.8% depending on profits. For banking, you may need a notarised and translated passport copy, an Extract from the Trade Register and proof of address.

The full breakdown is in the article. General information only, not legal advice.

https://hodak.nl/en/our-blog/buying-a-business-in-the-netherlands/

What happens when AI does not just change one job, but makes whole categories of cognitive work disappear? That is the r...
12/08/2026

What happens when AI does not just change one job, but makes whole categories of cognitive work disappear? That is the real question behind this article.

The Dutch legal system still largely ties a person’s position to function, labour and wage. That works as long as there is another suitable role to move into, but Article 7:669(1) BW assumes reassignment is possible, even with training, and that training can bridge the gap within the notice period. The article also explains that Article 7:611a BW requires necessary training, while compulsory training has been free of charge and counted as working time since 1 August 2022, yet employers are not obliged to retrain someone for a future outside the company.

It also looks at highly skilled migrants, who remain tied to salary and employment, and at AI-driven workplace decisions under the GDPR, which already applies.

The full breakdown is in the article.

https://hodak.nl/en/our-blog/human-or-function/

Can a new applicant for temporary protection in the Netherlands be refused because there is no proof of military complia...
08/08/2026

Can a new applicant for temporary protection in the Netherlands be refused because there is no proof of military compliance, and what happens if the IND says an exit stamp is missing?

This article explains the new condition that applies to certain new applicants under Council Implementing Decision (EU) 2026/1912, which extends temporary protection until 4 March 2028. From 5 August 2026, the IND applies this condition to applications, while people who already held temporary protection in the European Union before that date remain unaffected according to the IND notice.

The key point is practical: applicants subject to conscription in Ukraine must show that they have fulfilled their military obligations or are exempt from them, and the burden of proof is on the applicant. The article also explains why Article 2 calls for proof of military compliance, not proof of lawful exit from Ukraine, so a missing exit stamp should not by itself lead to refusal.

There is also an important exception for people joining family members who already hold temporary protection under the RTB, but this should be raised clearly with proof of the family link and status.

The full breakdown, including bezwaar, voorlopige voorziening, beroep and hoger beroep, is in the article.

https://hodak.nl/en/our-blog/temporary-protection-military-obligations-netherlands/

Divorce is stressful enough, but what happens when the couple also owns a business? For entrepreneurs, that question is ...
22/07/2026

Divorce is stressful enough, but what happens when the couple also owns a business? For entrepreneurs, that question is not just about splitting assets. It is about keeping the company running, valuing it properly and avoiding tax problems that can follow a settlement.

In this article, we explain why business continuity must be considered alongside the property division when business assets are part of the marital property regime. A going-concern valuation is often more suitable than liquidation value, and the article looks at methods such as the asset-based method, earnings multiple method and discounted cash flow method.

We also cover why payment capacity should be assessed on free cash flow after necessary investments and financing costs, and why old pensioen in eigen beheer structures can create serious tax risks if pension rights are reduced or waived.

The full breakdown, including management duties during the period before division and the treatment of debts, is in the article.

https://hodak.nl/en/our-blog/divorce-and-the-entrepreneur-business-continuity/

A bank asks for more and more documents, keeps a payment on hold, or questions you in a way that feels unfair. When does...
22/07/2026

A bank asks for more and more documents, keeps a payment on hold, or questions you in a way that feels unfair. When does that still fit compliance rules, and when does it cross the line into discrimination?

Our latest blog looks at how financial institutions must balance their duties under the Wwft, including customer due diligence and transaction monitoring, with the prohibition of discrimination in Article 1 of the Dutch Constitution and international treaties.

The article explains why requests for information should be necessary, proportionate, and clearly explained to clients. It also discusses how risk profiles based on nationality, religion, or socio-economic characteristics can create indirect discrimination, and why poor communication may breach a bank’s duty of care.

It is a practical topic for anyone who has faced extra controls or restricted access to financial services. The full breakdown is in the article.

https://hodak.nl/en/our-blog/discrimination-by-financial-institutions/

What happens if the State freezes money in your partner’s bank account and says your family should be treated as one eco...
11/07/2026

What happens if the State freezes money in your partner’s bank account and says your family should be treated as one economic unit? That is exactly the issue in a recent Amsterdam District Court ruling about precautionary attachment of EUR 61,700 in a wife’s sole account, while the Public Prosecution Service tried to secure a confiscation claim of over EUR 3.3 million against her husband.

The court looked closely at Article 94a of the Dutch Code of Criminal Procedure and made an important point: for third-party seizure under Article 94a(4), there must be enough indication that assets were transferred to frustrate recovery, and the third party must have known, or at least reasonably been suspected of knowing, that purpose.

In this case, the wife was accepted as the owner, and her explanation was not implausible. She had invested at least just over EUR 42,000 of her own funds in the home and had given up rental income while her husband paid mortgage interest. Because frustration of recovery was not made plausible, the attachment was lifted.

The full breakdown, including what families should document and how a non-suspected partner can challenge an attachment under Article 552a, is in the article.

https://hodak.nl/en/our-blog/seizure-of-your-partners-bank-account-when-can-the-state-reach-your-familys-assets/

If your business, bank, or professional practice has to deal with EU or UN sanctions, the first question is often: who a...
11/07/2026

If your business, bank, or professional practice has to deal with EU or UN sanctions, the first question is often: who actually enforces what in the Netherlands?

Our latest blog explains that sanctions are implemented through the Sanctions Act 1977, but enforcement is spread across several authorities. Violations can be economic offences and, if intent is proven, criminal offences with substantial fines or imprisonment. The Public Prosecution Service leads criminal enforcement, working with the FIOD, intelligence agencies, and financial regulators.

The article also shows why compliance can feel fragmented in practice: Customs monitors sanctions for goods and services, the CDIU handles licence applications, Team POSS investigates potential violations, and financial institutions must block access to financial resources for sanctioned persons and entities. AFM and DNB supervise screening, reporting, record-keeping, and compliance processes.

The full breakdown, including the coordination challenges and the planned modernization of the Sanctions Act, is in the article.

https://hodak.nl/en/our-blog/the-implementation-of-international-sanctions-in-the-netherlands/

What does the Bible have to do with Dutch civil procedure? That is the question Amsterdam jurist D. Schut addressed in h...
10/07/2026

What does the Bible have to do with Dutch civil procedure? That is the question Amsterdam jurist D. Schut addressed in his 1952 pamphlet Calvinistische beginselen en burgerlijk procesrecht, based on his lecture to the Calvinist Jurists Association.

The article explains how Schut does not look for a set of procedural rules in Scripture itself. Instead, he argues that the Bible’s wider view of God, humanity, government and justice can shape civil procedure. He points to three Calvinist anchors: the holiness of God’s name, the sinfulness of man and the task of government.

That leads to practical ideas still worth thinking about: truth-oriented oaths, the need for appeals because judges can be fallible, equal treatment of parties, legal aid for people who cannot afford litigation, and a limited duty of truth so parties do not present demonstrably false facts. He also defends judicial independence and warns against turning judges into policymakers.

The full breakdown is in the article.

https://hodak.nl/en/our-blog/when-the-bible-goes-to-court/

A labour migrant starts work through a temporary agency and is told the job, housing and paperwork all come as one packa...
10/07/2026

A labour migrant starts work through a temporary agency and is told the job, housing and paperwork all come as one package. What has to be fair, what must be separate, and what can no longer be asked of the worker?

Our new blog explains the ABU Fair Employment Code for Labour Migrants and why it matters beyond ABU membership. The Code is private-law self-regulation, but for ABU members it is a mandatory condition, and the ABU can expel members who do not follow it.

A few key points:
- it rejects so-called A1 remuneration and contracting, and requires fair recruitment, clear information in the worker’s own native language, and no recruitment fees or retention of passports or identity documents;
- if work and housing are both offered, there must be separate agreements, equal pay for equal work under the cao, and employer-arranged housing must be SNF-certified;
- it also covers the housing deduction rules, the four-week transition period after the temporary employment agreement ends, and information on RNI, BRP and the BSN.

The article also explains why this Code is relevant in view of the forthcoming Wtta, and why bilingual contracts and separate agreements are recommended.

Full breakdown here:
https://hodak.nl/en/our-blog/the-abu-fair-employment-code-for-labour-migrants/

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