Filling in online income statement 2017 for zzp'er


Hi everyone,

I've been working as a ZZP'er in The Netherlands for the last year, and this is the first time I have to do my belastingaangifte for 2017.

I'm confused by a couple of things, and I hope you guys can help me!

1) I don't have a company bank account. I use my private bank account for both my business and personal stuff. I kept track of all the money I made in 2017 in an excel sheet, and also the BTW that I paid each quarter. Now when I fill in my income statement on the belasting dienst, I get confused about whether I should fill in the money I used during the year (for living etc.) under the column called: Privéontrekkingen en - stortingen. How should I handle this?

2) I'm also wondering how 'winstbelasting' works. I heard that you have to pay it at the end of every year. I basically used all the money I made as living costs and not sure this applies to me as I have no profit left. Just debt perhaps.


Privéonttrekkingen en -stortingen are the money and goods that you put in or take from your company.
For example, if you have a car that you use for your business, but you use it also for in your private time, than you have to put that at 'Privéonttrekkingen en -stortingen'.

As a 'zzp'er' you have to pay incomes tax 'inkomstenbelasting'. So you pay tax over your income. It doesn't matter that you only use it as living costs.
For example If you earned 40.000 euro's and than use 30.000 for living costs, you still have to pay over the 40.000 euro income.

If you do your belastingaangifte right, you see what you have to pay.
If you're not sure if you're doing your belastingaangifte right, maybe you can ask a friend of accountant to check it.
good luck