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 ...
Changes to the 30% ruling
Do you employ foreign employees (e.g., experts)? If so, the 30% ruling may apply. Changes to the 30% ruling will be effective January 1, 2027.
We are happy to share an overview below.
The c ...
The Netherlands Government announced changes to the 30% tax ruling on Budget Day in 2024. They confirmed that the reduction of the 30% tax ruling, which started on January 1, 2024 (30-20-10 rule), will be partly reversed ...
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