jul 9, 2026
On 7 July 2026, the European Parliament approved the long-awaited revision of the European Union’s social security coordination rules contained in Regulations (EC) No. 883/2004 and 987/2009. The revised legislation modernises the existing framework to reflect...
mei 22, 2026
The Dutch tax authorities have recently issued a remarkably favourable written position regarding the Dutch tax treatment of US Roth IRAs for individuals immigrating to the Netherlands. In a formal ruling for one of our clients, the Dutch tax inspector confirmed that...
mei 21, 2026
On 21 May 2026, Advocate General Wattel advised the Dutch Supreme Court that taxpayers who did not file a timely objection against their Box 3 assessments should, in principle, not be entitled to automatic legal redress (“rechtsherstel”). The opinion concerns the...
mei 4, 2026
As of 1 May 2026, the Belastingdienst has changed its banking partner to Rabobank. This transition results in new bank account numbers, which will be reflected in all official correspondence from that date onward. From a practical perspective, taxpayers must ensure...
mrt 4, 2026
The Dutch Supreme Court has ruled that the reduction of the maximum duration of the 30% ruling from eight to five years, including the limited transitional arrangements introduced in 2019, is lawful. The case concerned an employee who had been granted a 30% ruling in...
aug 19, 2025
The Dutch Supreme Court recently ruled that, under certain circumstances, the return on foreign real estate is not included when calculating your actual return for Box 3 tax purposes, based on the June 2024 rulings. However, under the Box 3 Counter-Evidence...