Newsflash

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...

Recently, the outcome of a poll hreld by the Dutch business union VNO-NCW amongst Netherlands based entrepeneurs (large, mid- and small size) resulted in a staggering 1 out of 5 that seriously consider leaving the Netherlands, mostly due to red tape combined with...

Given the current and expected political and legal turmoil in the United States, many U.S. citizens are considering relocating to the European Union (EU). The Netherlands offers an attractive package with its outstanding healthcare system and consistent top-ten...

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...

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. The...

Last week, the House of Representatives unexpectedly approved a plan to cut back the 30% facility (the facility for foreign employees with scarce specific expertise or "incoming employees"). Under the current facility, these employees are now not liable for tax on (a...