jun 13, 2022
On December 24, 2021, the Dutch Supreme Court has ruled that the current Box 3 system (income from savings and investments) may result in an excessive tax and is therefore unlawful in certain cases. In case the actual Box 3 income is lower than the income calculated...
mei 25, 2022
The government just announced further details of the intended austerity for the 30% ruling facility. Very good news is that it will not be abolished, only a cap on the qualifying salary will be proposed. The intended cutbacks by the government will only relate to the...
feb 22, 2022
At the end of last year, the highest court in the Netherlands, the Supreme Court, ruled on the (unreasonable) taxation in Box 3. In principle, this judgment means that, according to the Supreme Court, the tax method (the so-called “fixed asset mix”) in Box 3 for the...
feb 18, 2022
As of February 5, 2022 the Netherlands policy regarding the severance payments has been amended by the Dutch Secretary of Finance. The international allocation of severance payments has been amended as of February 5, 2022 in such a way that the allocation of the...
dec 29, 2021
Below are the new salary criteria of the coming year, which have yet to be published by the Dutch tax and immigration authorities. Salary requirements for the 30% ruling in 2022 The Dutch Tax Authorities (DTA / Belastingdienst) has published new minimum salary...
dec 1, 2021
In order to be eligible for the 30%-facility, a crucial requirement is that the employee is obliged to have specific expertise. This requirement is met in case the employee’s taxable salary during the entire term of the 30% facility meets the salary criterion each...