The salary threshold is indexed annually by the Dutch government for most employment based residence permits. Please see below to check if further action is required. The new salary thresholds will be shared once these are published. Application for a (new) permit The indexed amount applies to residence permit [...]
In our Newsflash of 30 October last, we reported on two positions taken by the Knowledge Group of the Dutch Tax Authorities (DTA). In this Newsflash, we would like to inform you on some new developments with regards to these positions. Partial non-resident taxpayer status and free allocation As [...]
Introduction Dutch resident taxpayers with the 30% ruling could opt for the partial foreign tax liability until 2025 (or until 2027 through transitional law). As a result, they are considered non-residents in Box 2 (substantial interest) and 3 (savings and investments). In Box 3, no tax is then usually [...]
The Supreme Court has recently issued a new decision regarding the determination of tax in box 3 based on actual return. In this case, it was established that the actual return—including that on foreign real estate—was lower than the notional return. The Supreme Court ruled that the return on [...]
In a recent judgment, the Higher Court ruled, in a specific case, whether or not the salary norm was met at the time of hiring (“pre-test”) and also in the relevant subsequent years (“continuity test”). In particular, the Higher Court clarified that the taxable moment entails that salary which [...]
Normally, the salary of a cross-border worker is taxed in the country where their employer is located, except to the extent that they do not perform their work in that country. The tax treaty between the Netherlands and Germany is now being amended so that cross-border workers can work [...]
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