On 7 July 2026, the European Parliament accepted the proposed revision of EC regulation 883/04 for social security. The most noticeable changes in the allocation rules are the following. The period that an employee must be covered by the legislation of the Member State in which his employer is [...]
Increase in tax-free travel allowance The Dutch government has increased the maximum tax-free travel allowance with retroactive effect from 1 January 2026, from € 0.23 to € 0.25 per kilometre. This measure forms part of a package of tax measures intended to compensate for increased energy costs. The increase [...]
As the Middle East conflict continues to go on, we thought it would be good to readdress the impact on global mobility related matters, such as immigration and social security status, but also possible influence on one’s personal tax position. Because it is unclear how the current situation will [...]
On 12 February 2026 the Actual Return Act Box 3 was passed by the House of Representatives. The Act is intended to enter into force on the 1 January 2028 and provides for a system under which Box 3 tax is levied on both realised and unrealised gains on [...]
The Supreme Court has confirmed that the reduction of the maximum term of the 30% ruling from eight to five years, as well as the accompanying limited transitional rights, is lawful. The case concerned an employee who had been issued a 30% ruling decision in 2012 with a duration [...]
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 [...]
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