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 [...]
The Dutch Supreme Court has ruled that travel days for cross-border work count as half a day when calculating tax deductions for foreign income. This means that half a day is allocated to both the country of departure and the country of arrival. Please note: this ruling may not [...]
As part of changes to the UK State Pension, HMRC extended the normal six-year time limit for making backdated voluntary NI contributions to as far back as 2006/07. This extended deadline for making backdated payments of Class 2 and Class 3 voluntary NI is now approaching on 5 April [...]
Per 2025 there are again changes to the 30% ruling. Because of this and considering the several changes that have been adopted in recent years, we wish to inform on the various measures relevant for this new year (2025) and the years ahead. We will also discuss the transitional [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
