Newsflash
We keep you updated on the latest developments
through periodical newsflashes on this site.
Fiscal partners and Box 3 taxation on actual return
On June 6, 2024 the Supreme Court ruled that if the taxpayer can demonstrate a lower actual return (income and realized plus unrealized capital gains) than the deemed return based on the law, the tax should be charged on this lower actual return. We often receive the...
Considering Relocation to the EU? Discover the benefits of moving to the Netherlands with Migrantic
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...
30% successful claw back via adjusted wage tax return
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...
Working from home (mainly done from another EU country)
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...
Salary requirements for the 30% ruling in 2024
Below are the new salary criteria of the coming year, which have just been published by the Dutch Tax Authorities (DTA). The DTA (Belastingdienst) has published new salary criteria for international employees to be eligible for the 30% tax ruling, see our previous...
Decrease benefits of the 30% facility: last chance for current ruling
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...
Two tax brackets in box 2 from 2024
The government proposes to introduce two brackets in box 2 from 2024 (income from a substantial interest - dividend and/or capital gains). The current rate in box 2 is 26.90%. The government proposal is that this rate will be replaced by two tax brackets: The proposal...
Update: New salary criteria for 2023
Below are the new salary criteria of the coming year, which have just been published by the tax authorities. Salary requirements for the 30% ruling in 2023 The tax authorities (Belastingdienst) published new salary criteria for international employees to be eligible...
Newsflash Budget Day 2022 – change to the 30% facility, 2024 salary cap
People from abroad who work in the Netherlands can receive a maximum of thirty percent of their wages tax-free. This is the so-called “30% rulingfacility”. In this way, the Dutch government compensates foreign expats for their additional expatriate expenses in the...
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