The personal income tax filing season is approaching! Starting from March 1, 2025, you can submit your 2024 personal income tax return. Filing your tax return correctly ensures that you claim all applicable deductions, avoid unnecessary penalties, and maximize any potential refunds.
At Dutchtaxadvice BV, we believe that our work goes beyond numbers—it’s about making a positive impact on the world we all share. That’s why we are proud to partner with WWF: the World Wide Fund for Nature, an organization whose mission aligns with our commitment to a sustainable future.
After spending quality time with loved ones during the 2024 holiday season, it’s time to look ahead to the changes coming in 2025. To help you prepare, we’ve created a detailed overview of the tax updates you can expect in the new year.
The Dutch government has decided to stick with its proposal to introduce taxation based on actual returns in Box 3 despite receiving criticism from the Council of State. In a parliamentary letter, State Secretary Van Oostenbruggen explained that this approach is considered the best option after careful consideration.
A recent court case has confirmed that employees living in the Netherlands on a search year visa after completing their studies are in some cases not eligible for the 30% ruling tax benefit.
Starting January 1, 2025, the Dutch government is introducing updated rules for the starters exemption and the 2% transfer tax rate. These changes are part of the new Transfer Tax Act and bring clarity to how economic ownership and access to properties before transfer are handled.
The Dutch government has rolled out an updated Decree on Avoidance of Double Taxation, refining how international tax agreements and arrangements are applied. This replaces the previous version from April 2023.
A recent decision by the Amsterdam Court of Appeal has clarified the shortened validity of the 30% ruling. The ruling confirms that if no valid approval is in place, the tax benefit cannot be applied.
The 30%-ruling has seen some significant changes recently, with more on the way. If you’re an employer or an employee affected by this tax benefit, keeping up can be a challenge. That’s why we’ve put together this simple summary of what’s changed, what’s coming, and how you can prepare.
The Dutch tax authorities have shared an information letter about reporting payments made to third parties before 1 February 2025.
