The Dutch VAT Act contains zero rates for, among other things, cross-border sales of goods. If goods are sold to companies and non-companies with a destination outside the EU, a zero rate applies regarding 'export'; if goods are sold to companies with a destination within the EU, a zero [...]
Last Sunday, golfer Darius van Driel won the Kenya Open. Van Driel was in good form from the first day in Kenya and finished all four days as leader in the standings. He managed to hold that lead until the end. This made him the first Dutch golfer since [...]
The salary requirements for highly skilled migrants and European Blue Card holders for 2024 have been announced and are as follows*: Highly skilled migrant of 30 years and older: EUR 5,331 Highly skilled migrant younger than 30 years: EUR 3,909 Highly skilled migrant who is eligible for the reduced [...]
The salary criteria for the 30% ruling for 2024 are: The annual taxable salary for an employee must be more than EUR 46,107 (2023: EUR 41,954). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]
The tax rate on income from a substantial interest (‘box II’) will be adjusted as of 1 January 2024. The current tax rate is 26.9%. From 2024, the tax rate will be progressive. Income from a substantial interest up to €67.000 will be taxed at 24.5% and the excess [...]
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