What’s new?

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 [...]

In a recent decision the district court of The Hague has ruled that a protective assessment issued by the Dutch Tax Administration regarding pension rights concerning emigration from the Netherlands, conflicts with the principle of good faith between the tax treaty parties. This could have important implications for people emigrating [...]

A Dutch resident company which belongs to a group with a consolidated turnover in excess of € 750 million in 2015 is required to file a notification with the Dutch Revenue before 1st September 2017. This notification -inter alia- entails that the Dutch company itself is the CbC reporting entity [...]

The salary requirements for highly skilled migrants, European Blue Card holders and Intra Corporate Transferees (ICT - see our 22 November NewsFlash - https://www.limes-int.nl/eu-richtlijn-intra-corporate-transferees-ict/) for 2017 are: Highly skilled migrants/ICT of 30 years and older: EUR 4,324 gross per month excl. holiday allowance. Highly skilled migrants/ICT younger than 30 years: [...]

To qualify for the 30% ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- exceeds the minimum salary criterion. For 2016, the taxable salary must be more than EUR 36,889 and more than EUR 28,041 for employees [...]