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 [...]
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 [...]
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