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 [...]
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 [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
