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Microstock Photography Forum - General => General Stock Discussion => Topic started by: Tror on November 02, 2013, 10:18

Title: Netherlands: Microstock and Taxation
Post by: Tror on November 02, 2013, 10:18

Hi all,

I am currently digging through the dutch tax laws...what a fun saturday! However, can anybody (from there?) give me some clarity on how Royalty income is taxed in the netherlands?

One side tells me that it is income under the "Patent Box" and as such is taxed lower, the other side tells me it counts as regular income....

Thanks guys!

Title: Re: Netherlands: Microstock and Taxation
Post by: OM on November 03, 2013, 09:28

I just file it under regular income. After all, it is income generated by use of capital goods on which the usual business deductions apply. But I'm no expert.

Title: Re: Netherlands: Microstock and Taxation
Post by: Tror on November 04, 2013, 09:34

Thanks OM! I guess I will have to get a third professional opinion on this. I assume it is usual income too. It would be too good to be true otherwise.

Nevertheless, it could be interesting to you too that they changed the name from "Patent Box" to "Innovation Box". One Tax advisor told me that any income generated in the form of Royalties by "intangible goods" such as Software, Patents, Industrial Designs, 3D Models or _Images_ (as they are a intangible product of a creative process) can be placed in the "Innovation Box" and as such are taxed only with 5%.

I am not yet in the Netherlands and the answer to this question will be crucial for my decision to move there or not.