The Dutch social security authorities informed us that EC regulation 883/04 will be applicable to cross border (self-)employment situations between member states of the the European Union and Norway as of June 1, 2012. There is however according to..
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The Ministry of Finance has recently announced that the interest rate compensation used for the payment of a tax refund and for the collection of tax due (heffingrente and invorderingsrente respectively) will be increased from 2.3% to 2.5%.

This..
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Recently the Dutch Tax Authorities discovered an omission in the Wage Tax Manual 2012 regarding the 30%-ruling.

The 30%-ruling will be granted for a maximum period of 8 years. In the Manual it is mentioned that each period of earlier stay that..
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As of January 1, 2012 the 30%-ruling will be only applicable to salary payments that will be paid during the term of the 30%-ruling only. This implies that the 30%-ruling is not applicable anymore on salary payments that will be paid after the..
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As you may know the 30%-ruling has been tightened considerably since January 1, 2012. Under the tightened ruling, employees who lived at least 8 of the 24 months preceding the employment within a radius of 150 kilometer of the Dutch border, do not..
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The Dutch Supreme Court recently ruled on the application of the 30% ruling for inward expatriates to income from stock options exercised after the termination of the employment in the Netherlands.

The 30% ruling provides that 30% of the income..
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We wish to draw your attention to the following. The Dutch government has recently announced to pay more attention to the pay-out of allowances (e.g. Dutch personal income tax refund for non-working spouses, Dutch child allowance,..
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On 27 April the Dutch Parliament (Lower House) reached an agreement on the 2013 budget.
The temporary reduction of the property transfer tax (overdrachtsbelasting) from 6% to 2% until 31 June 2012 will be continued on a permanent basis.
The..
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On 27 April the Dutch Parliament (Lower House) reached an agreement on the 2013 budget.
The tax free reimbursement of travel costs will be abolished.
At the end of 2012, the tax brackets for the wage tax will not be adjusted for inflation.
A..
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On 27 April the Dutch Parliament (Lower House) reached an agreement on the 2013 budget.
It is announced that the standard VAT rate will be increased from 19% to 21% with effect from 1 October 2012.
The VAT rate on theatre and concert tickets and..
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