Individual Tax Planning

Upon immigration or remigration to the Netherlands, a lot of tax and social security issues have to be dealt with. Sound and especially timely tax planning at least helps to understand what to expect but could also result in substantial tax benefits just by being on time with your questions. Migrantic is ready and able to help you!

Income tax

Upon migrating to the Netherlands, you will be taxed as a resident of the Netherlands on your worldwide income under Dutch income tax from the moment of immigration or remigration. Generally, the Netherlands allows a deduction to avoid double taxation for foreign income.

Substantial interest in a privately owned company

If you own a substantial interest (not so substantial: usually 5% or more, in Dutch aanmerkelijk belang), the Netherlands provides for step-up in the taxable base to the date of entry for determining a future capital gain on the shares. This is not always the case, especially not in case of remigration, advance tax advice is necessary in cases where a substantial interest (in Dutch: aanmerkelijk belang) is involved upon migrating to the Netherlands.

Social security liability

Just as with emigration on immigration or remigration you have to deal with social security and other insurance liabilities.

Matrimonial property, succession and inheritance and gift tax

If during your residency in the Netherlands (and also at least a year afterwards!) you make a gift or unexpectedly die, Dutch gift and inheritance tax is payable at rather high rates. Migrantic can investigate if pre-migration tax planning can mitigate Dutch gift and estate tax.