Under the Dutch personal income tax system, income and assets are divided into three categories, known as "boxes". Box 2 covers income from substantial shareholdings, while Box 3 covers savings and investments. Both Box ...
The Dutch expat scheme (previously known as the 30% ruling) provides a tax-free reimbursement for qualifying employees recruited from abroad to work in the Netherlands.
The Dutch government has confirmed that the 30% ru ...
What is the Work-Related Costs Scheme (WKR)? The WKR allows employers in the Netherlands to reimburse or provide certain benefits to employees tax-free, as long as the total value of these benefits remains within a defin ...
The participation exemption (or substantial holding exemption) is a key element in Dutch corporate tax. It prevents double taxation within company groups and allows tax-free profit distribution between group entities.
W ...
If you live outside the Netherlands but earn income from Dutch sources, you may be considered a foreign taxpayer by the Dutch Tax Authorities.
Who qualifies as a foreign taxpayer?You're classified as a foreign taxpayer ...
Home is where the heart is. But for taxes, it’s where your ties are.
Key Factors determining tax residency
The Dutch Tax Authorities assess various factors to establish tax residency. No single factor is decisive; in ...
