What’s new?

The Dutch Supreme Court recently decided that a capital loss suffered by an employee upon termination of the employment is considered as negative wage if such damage is based on an agreement with the employer. The decision concerned an obligatory sale of share certificates at a price lower than the [...]

As of January 1, 2017 the position of a non-executive board member will no longer be considered a deemed employment for Dutch wage tax. By mutual consent this may even be applied as of May 1, 2016. Via ‘opting in’ the deemed employment can, however, still be continued. This may [...]

As of April 1, 2016 the registration as authorized sponsor is no longer valid for an indefinite period. If the status as authorized sponsor is not actively used for 3 years, the IND may withdraw the registration. For new highly skilled migrants a new application will then have to be [...]

Normally, Dutch dividend withholding tax is a final levy for Dutch non-resident individual taxpayers. However, the Dutch Supreme court has decided that the tax withheld should be refunded to the extent it exceeds the Dutch personal income tax that would have been due if the recipient was a Dutch resident [...]

Employees subject to Dutch taxation but not subject to social security in the Netherlands, may face taxation of their foreign social contributions. The Ministry of Finance has given an update earlier this year about how the social contributions of various countries should be classified for tax purposes in the Netherlands. [...]

As of March 1, 2016 highly educated people can qualify for a residence permit for one year to work without a work permit and/or search for work in the Netherlands as a highly skilled migrant. Among others, the following highly educated people do qualify: foreign students who have graduated from [...]