To claim wage tax credits (loonheffingskorting in Dutch), you must be employed. As a freelancer, you do not have an employer and so you are not employed. Therefore, you cannot apply for a wage tax credit if you are a freelancer. On the other hand, you are entitled to the general tax credit (algemene heffingskorting) on your income tax (inkomstenbelasting). Check this article for more information.
Can I apply for wage tax credits (loonheffingskorting)?
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