As of 2019, the duration of the 30% ruling was reduced from 8 to 5 years. This applied to new cases as well as existing cases, although a limited transitional arrangement was put in place for the latter group, protecting them from a premature reduction until the end of [...]
At the end of last year, the European Union launched proposals (‘VAT in the digital age’) to amend the VAT regulations on important points. The introduction will take place in phases, with the first change planned to take effect as early as 2024. It is now becoming clear that [...]
If it is up to the current government, the taxation in box 2 (income from a substantial interest - dividend and/or capital gains) will be adjusted as of 2024. A rate of 26.90% currently applies in box 2. From 2024, box 2 will have two tax brackets. Income up [...]
Last week the Administrative Commission for the coordination of Social Security within the EU reached an agreement regarding the social security position of frontier workers who work remotely from home (teleworking). This agreement has the status of a recommendation to EU member states. The recommendation means that from 1 [...]
The ‘box 3’ fictitious return from personal assets, other than savings, is set at 5.69% for 2021 and 5.53% for 2022. If your actual return from those assets was significantly lower, it might be advisable to file an objection against your final Dutch personal income tax assessment. Given many [...]
A permanent establishment is a permanent location of a business in a jurisdiction other than where the company's headquarters is located. This means that the company operates in another country through a permanent structure, such as an office, factory or workshop. An employee who is active for the company [...]
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The Netherlands
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The Netherlands
