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...
30% successful claw back via adjusted wage tax return

30% successful claw back via adjusted wage tax return

In our newsflash of November 6, 2023 reference is made to the transitional grandfathering rules of the 30% facility meaning the transitional periods in which the “old” advantageous 30% ruling may still be applied. Recently, the Dutch tax authorities confirmed that...
Working from home (mainly done from another EU country)

Working from home (mainly done from another EU country)

EU Regulation (EC) 883/04 states that in principle the social security legislation of the employee’s state of residence applies when he or she simultaneously works in several EU Member States, including substantially (25% or more) in the country of residence....