Directors and Non Executive Director – relief for double taxation method (The Netherlands)

As per 1 January 2023, the method of relief for double taxation relating directors and non-executive directors fees will change.

In most cases the credit method is applicable however it was possible to apply the exemption (with progression method) based on this approving decree if the conditions were met.

This approval will be withdrawn as per 1 January 2023.
This may have a major impact on the net fee situation in certain cases.

Source: https://zoek.officielebekendmakingen.nl/stcrt-2022-18009.html