Three developments have recently been published relating to box 3. Court of Appeal: restoration only if outcome is lower The Court of Appeal in The Hague confirms that the box 3 legal restoration rules (Wet rechtsherstel box 3) can only be applied if they result in a lower deemed [...]
New salary requirements highly skilled migrants, Intra-Corporate Transferees and European Blue Card holders 2026 The salary requirements for highly skilled migrants, Intra-Corporate Transferees (ICT)* and European Blue Card holders for 2026 are as follows**: Highly skilled migrant / ICT ≥ 30 years: EUR 5,942; Highly skilled migrant / [...]
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 [...]
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