What’s new?

As of June 11, 2017, Ukrainians no longer need a visa to travel to the EU member States as well as Schengen associated countries if they hold a biometric passport. They are allowed to visit this area for a maximum period of 90 days within a 180-day period. Visits longer [...]

Since January 2017 businesses are able to claim back VAT on bad debts via their periodical VAT return. This is allowed not only when the claims have actually been proven to be uncollectible but also when the debtor has not paid the debt a year after it has become due, [...]

From 1 April 2017, Blue Card holders, as well as knowledge migrants, scientists and students in possession of a valid license, have the opportunity to start their own business in the Netherlands next to their job or study. This does not require a new residence document. These persons are, however, [...]

Employees wanting to qualify for the 30% ruling based on the lower salary criterion of more than EUR 28.125 per annum (2017), must be younger than 30 years and need to have a qualifying Master Degree. The Dutch Tax Authorities use a list -evaluated by NUFFIC- with qualifying and non-qualifying [...]

A resident of Spain earning 60% of his income in The Netherlands and 40% in Switzerland can deduct mortgage interest for his Spanish dwelling from his Dutch taxable income. This was recently decided by the European Court of Justice (ECJ). The taxpayer cannot deduct all Spanish interest in the Netherlands, [...]

Contributions into a Dutch pension scheme are not always tax deductible in the (foreign) country of assignment. Employers’ contributions may even constitute taxable wage. The (former) employee whose old age pension is subject to Dutch income tax is entitled to a tax exemption for the amount of the contributions (both [...]