Get your 30% ruling application free of charge for a limited time
A one-week opportunity for expats and employers to apply for the Dutch 30% ruling under special conditions.
A one-week opportunity for expats and employers to apply for the Dutch 30% ruling under special conditions.
Staying on top of Dutch tax deadlines can be challenging, especially when multiple filing and payment obligations apply throughout the year.
The OECD has released its 2025 update to the Commentary on the Model Tax Convention (MTC), offering important clarifications on the concept of a permanent establishment (PE).
The Dutch Tax Authorities have issued a new statement (KG:202:2025:21) addressing the allocation of joint income elements, an issue that has created significant uncertainty over the past two months.
When discussing a preliminary tax assessment (“voorlopige aanslag”), it is essential to distinguish between two different types:
Do you own a holiday home abroad? If so, the Supreme Court ruling of July 2025 (ECLI:NL:HR:2025:1176, V-N 2025/34.20.1) may have caused some confusion.
As part of the new calculation method for Box 3 taxation in the Netherlands, which we discussed in our earlier blog Box 3 Wealth Tax Update: Introducing the OWR Form (Werkelijk Rendement), the Dutch tax authorities are adding another layer to what counts as “real” income.
Just when we thought the Dutch tax authorities had finished tinkering with the 30% ruling and its related benefits, a new kennisgroepstandpunt (Knowledge Group position of the Dutch Tax Authorities) reminds us that things can, in fact, get even more complicated.
On 2 October 2025, the Dutch House of Representatives (Tweede Kamer) adopted a motion submitted by MP Ilse Saris (NSC) calling on the government to present a bill to tighten the 30% ruling — a tax benefit for highly skilled migrants working in the Netherlands.
The Dutch government has announced a new fiscal regime aimed at making employee stock options more attractive in innovative start-ups and scale-ups.