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Last year, the OECD launched the Action Plan on Base Erosion and Profit Shifting (BEPS), identifying specific actions needed to equip governments with the instruments to address tax avoidance by multinationals. This aims at among others financial service companies (‘FSC’) with low substance levels. The Netherlands has a long history [...]

One of the conditions to qualify for the 30%-ruling is that the employee has a specific expertise. This condition is met if his/her annual taxable salary exceeds a certain level as prescribed by law. One should be aware that this condition must be met continuously. For 2014, the required minimum [...]

The Dutch Tax Authorities have announced that the introduction of the new tax treaty between the Netherlands and Germany will be delayed another year. The intended starting date is now set at January 1, 2016. This implies, among others, that the compensation rule of this new treaty cannot be applied [...]

We are proud to announce that the development of our new office in Valkenburg is almost completed. During the last 9 months contractors and builders worked extremely hard to enable us to move into this magnificent new building by the end of this month. As from December 1, 2014 we [...]

As per 1 January 2015 only a so-called "qualifying non-resident taxpayer" can enjoy tax benefits such as mortgage interest deduction and personal allowances. Basically a non-resident taxpayer is considered as a qualifying non-resident taxpayer if he/she is a resident of an EU or EER country, Switzerland or BES islands and [...]

In a draft bill it is proposed that in 2015 the “Declaration of Income Tax Status” (Verklaring arbeidsrelatie; VAR) will be replaced by a “Decision Exemption from Payroll Tax Withholding” (Beschikking geen loonheffingen - BGL). The BGL replaces all current four types of VAR-statements. It will only state whether a [...]