Newsflash
We keep you updated on the latest developments
through periodical newsflashes on this site.
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...
Further Newsflash Box 3
On December 24, 2021, the Dutch Supreme Court has ruled that the current Box 3 system (income from savings and investments) may result in an excessive tax and is therefore unlawful in certain cases. In case the actual Box 3 income is lower than the income calculated...
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...
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...
The international allocation of severance payments:amended policy
As of February 5, 2022 the Netherlands policy regarding the severance payments has been amended by the Dutch Secretary of Finance. The international allocation of severance payments has been amended as of February 5, 2022 in such a way that the allocation of the...
Update: new 30% and immigration minimum salary criteria for 2022
Below are the new salary criteria of the coming year, which have yet to be published by the Dutch tax and immigration authorities. Salary requirements for the 30% ruling in 2022 The Dutch Tax Authorities (DTA / Belastingdienst) has published new minimum salary...
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.
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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