On June 6th, 2024 the Supreme Court confirmed that taxpayers in the Netherlands can only be subject to box 3 tax based on the actual return of savings and investments. This decision is in line with the famous Christmas decision of December ...
In December 2023 the Dutch State Secretary published a new decree with yet another change to the allocation of taxation rights on severance payments for employees with an international working history. Based on the decree, the allocation of...
The Dutch House of Representatives recently accepted a new proposal to reduce the current 30% ruling. The 30% ruling may be reduced considerably as of January 1st, 2024 if the proposal is also adapted by the Dutch Senate. The 30% Ruling The...
The Dutch parliament recently accepted a new proposal to change the current 30% ruling. The upcoming change in the legislation results in a maximum amount of the tax-free benefit; the 30% ruling will be capped as of January 1, 2024. The 30%...
IND sends temporary residence permit to UK nationals living in the Netherlands On 13 March, the IND has started to send a temporary residence permit to UK nationals and their family members who are registered in the Personal Records Databas...
On September 18th 2018, the 2019 Dutch Tax Plan was presented by the Minister of Finance to the lower house of the parliament. Please find the most important measures for expats below. 2019 personal income tax rates (Box 1) For the year 201...
As of January 1, 2015 new rules will come in place with respect to non-residents working in the Netherlands. Under the current rules non-resident taxpayers have a choice to opt for the Dutch resident taxpayer status. This way, the same dedu...
As of 1 January 2019 the Dutch government reduced the duration of the 30% tax facility from eight to a maximum of five years. Employees who qualify for the 30%-ruling and apply in or after 2019 will be able to apply the ruling for up to fiv...
Since the United Kingdom (UK) will leave the European Union (UN) on 29 March 2019 the European Union and the United Kingdom are negotiating a deal to work out the consequences of the withdrawal. This potential deal provides clarity on wheth...
Based on current tax law you can deduct mortgage interest as a non-resident in the Netherlands if 90% or more of your income is taxable in the Netherlands. If 90% or more of your income is earned in the Netherlands, you may be considered a ...