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 [...]
The WTTA (Dutch: Wet Toelating Terbeschikkingstelling Arbeidskrachten) has been approved by the Dutch Senate. The WTTA is introducing a mandatory regime for agencies and companies that hire out employees. The purpose of the WTTA is to strengthen the protection of (highly skilled) labour migrants, for instance against unfair practices [...]
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 Court of Justice of the EU has clarified the rules for employees who work in two or more EU Member States. An employee is covered by social security in his country of residence if he performs a substantial part of his work in that country. According to the [...]
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 [...]
The (caretaker) Cabinet has explored options for tightening the labour migration policy, with the intention of strengthening the knowledge economy while simultaneously seeking to restrict migration. Below you will find a brief overview of the most important changes that were proposed. It is proposed to make both the acquisition [...]
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