Normally, Dutch dividend withholding tax is a final levy for Dutch non-resident individual taxpayers. However, the Dutch Supreme court has decided that the tax withheld should be refunded to the extent it exceeds the Dutch personal income tax that would have been due if the recipient was a Dutch resident [...]
Employees subject to Dutch taxation but not subject to social security in the Netherlands, may face taxation of their foreign social contributions. The Ministry of Finance has given an update earlier this year about how the social contributions of various countries should be classified for tax purposes in the Netherlands. [...]
As of March 1, 2016 highly educated people can qualify for a residence permit for one year to work without a work permit and/or search for work in the Netherlands as a highly skilled migrant. Among others, the following highly educated people do qualify: foreign students who have graduated from [...]
The Supreme Court has decided that the 150-kilometer criterion in the 30% ruling is not in contradiction with EU law. This means that the 30% ruling is only applicable if the employee was living more than 150 kilometers from the Dutch border during a period exceeding two-thirds of the 24 [...]
The new tax treaty Netherlands-Germany allocates the right to tax employment income of seafarers and pilots to their state of residence. This will be changed. The right to tax will be allocated to the state where the place of effective management of the enterprise is situated that exploits the ship [...]
It is final. The VAR will cease to exist on May 1, 2016, will no longer have effect from that moment and be replaced by a system of model contracts. Model contracts can already be downloaded from the Tax Office website. The implementation period will run until May 1, 2017. [...]
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