Does Foreign Real Estate Impact Your Box 3 Tax Assessment?

Does Foreign Real Estate Impact Your Box 3 Tax Assessment?

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...
Globalising Talent

Globalising Talent

We are happy to announce that Migrantic is a proud sponsor and co-founder of the Globalising Talent foundation. Unfortunately, a lot of talent is unable to reach their potential in the global economy due to socioeconomic, infrastructural, and language barriers. For...
30% ruling for incoming Expats becomes 27% ruling

30% ruling for incoming Expats becomes 27% ruling

The 2025 Netherlands Tax Budget: September 17, 2024 Under certain conditions, foreign incoming international employees may qualify for the expat scheme called the 30% ruling. When applicable, up to 30% of the salary from current employment can be reimbursed tax-free....
“Villa tax” is also up for discussion

“Villa tax” is also up for discussion

The Supreme Court recently ruled on levying Box 3 taxes on deemed/notional returns. This appeared to be against the law. Migrantic has already objected to the levying of assumed returns in cases where the (unrealized) return on the investments were lower than the...

Fiscal partners and Box 3 taxation on actual return

On June 6, 2024 the Supreme Court ruled that if the taxpayer can demonstrate a lower actual return (income and realized plus unrealized capital gains) than the deemed return based on the law, the tax should be charged on this lower actual return. We often receive the...