The Migrantic partners write a weekly tax and/or immigration law column in a local newspaper. These columns are also featured below.

Netherlands budget day no Dutch dividend withholding tax for active business structures from 2018

The Netherlands budget day (last Tuesday 20 September 2016) surprisingly also contains some very good international tax news. The government considers that it would be appropriate to extend the existing withholding exemption for participation dividends involving active business structures for parent companies within the EU/EEA to parent companies established in countries with which the Netherlands … Lees meer

Categories Tax
Categories Tax

The Brexit and its likely implications for tax & immigration law

Immigration As the main objective of the historical Brexit mistake was the desire of England & Wales to take control of its own borders again, the free movement of people will be abolished. The EU will naturally reciprocate. This will undoubtedly mean that all UK (perhaps at that time only consisting of England and Wales) … Lees meer

Exemption work authorisation Japanese nationals will be revoked

Pursuant to a decision of the State Council on December 24th 2014, Japanese nationals have free access to the Dutch labour market. An interpretation of the Dutch – Japanese Trade Treaty (1912) and the Dutch – Swiss Friendship Treaty (1875), based on the most favoured nation clause in the Japanese Trade Treaty, resulted in the conclusion that Japanese are equalled … Lees meer

Tax income averaging

Our high progressive rates in box 1 of our individual income tax is dependent on the income derived in a particular year. This is disadvantageous in case of fluctuating income. For example if one derives an income of 0 in year 1, €20,000 in year 2 and €100,000 in year 3, that person pays a … Lees meer

Categories Tax
Categories Tax

 Business or work? 

Things you may not know about Dutch work authorisation requirements for foreign directors, supervisory board members, (related party) employees and shareholders of Dutch companies  In our increasingly interconnected world, companies are questioning whether they need to relocate their individual employees or directors particularly when relocation is so expensive. Instead of sending them abroad for years … Lees meer

Changes dividend tax Dutch Cooperative societies (“Coops”)

The Ministry of Finance has announced that they do not see any valid reason for the difference in dividend tax treatment of Dutch limited liability companies such as a N.V. or B.V. (15% dividend withholding tax) compared to Dutch Coops used in international (US) holding structures (generally 0% dividend tax unless in abusive cases). The Cabinet of the Netherlands sees … Lees meer

Categories Tax
Categories Tax