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We keep you updated on the latest developments

through periodical newsflashes on this site.

Breaking news for the intended cutbacks re the 30% facility

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...

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Box 3 levy based on real earnings: a breath of fresh air!

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...

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Review of the 30% salary requirement 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 taxable year.

The annual required taxable salary is not fixed but is indexed by the Dutch tax authorities every year. For 2021 for example, the salary should be above EUR 38.961 or EUR 29.616. For employees under the age of 30 with a qualifying master’s degree the salary requirement for 2021 amounts to or EUR 29.616.

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Delays at IND and DTA in their decision making process

As you may know, the Dutch Tax Authorities (DTA) take 12-16 weeks before they decide on 30% ruling applications (once decided the DTA decision will have retro-active force to the date as applied for) Not only the DTA have serious backlogs In the past, the standard...

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2022 Budget Day proposals: tax package

Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan). As expected the Tax Plan contains a proposal for an amendments to work-related cost rules in...

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