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Nederland heeft met een groot aantal landen belastingverdragen gesloten ter voorkoming van dubbele heffing van directe belastingen (onder andere inkomstenbelasting en dividendbelasting). Ook heeft Nederland verdragen afgesloten waarin de uitwisseling van fiscale informatie wordt geregeld. In dit overzicht zijn niet alleen belastingverdragen opgenomen, maar ook andere regelingen, zoals de Belastingregeling voor het Koninkrijk. Het verdragenoverzicht […]
Lees meer >The Netherlands has concluded tax treaties with a substantial number of countries to prevent double taxation of direct taxes (including income tax and dividend tax). The Netherlands has also concluded treaties regulating the exchange of tax information. This overview not only includes tax treaties, but also other regulations, such as the Tax Regulation for the […]
Lees meer >State Secretary Van Rij informs the House of Representatives about the outcome of a conversation with employers about the administrative burden of a bicycle of the business. Under certain conditions, the employer may give an employee a tax-free travel allowance of up to € 0.21 per kilometre (targeted exemption) if he travels to a fixed […]
Lees meer >Voor de loonbelastingtabel van een Oekraïense vluchteling die langer dan 6 maanden in Nederland verblijft, kan worden aangenomen dat Nederland het fiscale woonland is. Dit uitgangspunt geldt niet zonder meer voor de aangifte inkomstenbelasting. Bron: Belastingdienst, 18 januari 2023 Bent u werkgever en wilt u een Oekraïense vluchteling in dienst nemen? Dan moet u diens […]
Lees meer >For the wage tax table of a Ukrainian refugee who has been residing in the Netherlands for more than 6 months, it may be assumed that the Netherlands is the country of residence for tax purposes. This principle does not necessarily apply to the income tax return. Source: Belastingdienst, 18 January 2023 Are you […]
Lees meer >The 2023 salary levels for highly skilled migrants, Blue Card holders, key personnel of intra-corporate transfers (ICT) and recent graduates in the Netherlands have been published. Per 1 January 2023 the following salary thresholds apply, gross per month excluding 8% holiday allowance. These thresholds apply to applications submitted as of 1 January 2023. Highly skilled migrants […]
Lees meer >Employers should check annually (e.g., in December payroll run) or when employees are leaving the company to make sure that the indexed salary criterion as applicable for the employee is met. If this salary criterion is not met the implications are: The 30% ruling is not applicable as of the start of the year. and […]
Lees meer >For the application of the 30% ruling, an incoming employee must have a specific expertise that is scarce on the Dutch labour market. It is assumed that incoming employees have this specific expertise if their taxable income exceeds a certain salary criterion. This limit is indexed annually. The final amounts are not yet officially published […]
Lees meer >The Dutch tax authorities informed us about the 30% ruling (expat allowance) relating to refugees from Ukraine. The Dutch tax authorities take the position that the reason of the employee for his stay in the Netherlands is important for the question whether there is a right to the 30% ruling. The employee must have come to the […]
Lees meer >The Tax office (Belastingdienst) has issued a Payroll Taxes Newsletter ( In Dutch). In this Payroll Taxes Newsletter you will find information on the new rules for withholding and paying of payroll taxes from 1 January 2023. In this 1st issue of the 2023 newsletter, you are informed about measures arising from already existing legislation […]
Lees meer >In this document here questions relating to the international aspects have been covered. The July 2021 article written by Lita Mannoe, published in Remuneration & Tax, already raised also questions and requested further clarification see Beloning-en-Belasting-2021-0117.pdf (witscraft.com) Now the State Secretary of Finance provides more clarification and answers on some of the questions that were raised. […]
Lees meer >See for more information: Vrijstelling voor vluchtelingen uit Oekraïne You do not need to apply for a work permit for employees from Ukraine if the following applies: Your employee is covered by the European Union’s Temporary Protection Directive (see Richtlijn Tijdelijke Bescherming) He/she has an employment contract This exemption applies from 1 April 2022 and is retroactively valid from 4 March […]
Lees meer >If you are an employer and hiring new people, your new employee will have to provide you with certain personal data, such as the BSN (citizen service number), no later than their first working day. Should you not receive the employee’s BSN, or should they not have a BSN yet, the so-called anonymous rate is […]
Lees meer >TAX Budget 2023 On 20th September 2022 the Dutch government published its Tax Budget for 2023. This Budget contained various legislative bills and legislative amendments, some of which had already been announced. In this newsletter Witscraft highlights the most important proposed tax changes relating to income tax and wage tax relevant for private persons and employers. […]
Lees meer >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 […]
Lees meer >A legislative proposal regarding the EU Directive on Transparent and Predictable Employment Conditions has recently been approved and will come into effect on the 1st August 2022. Most significant changes concern: More complete information to be provided by employer on the essential aspects of the work Mandatory training free of charge for employee No ban on […]
Lees meer >Het wetsvoorstel implementatie EU-richtlijn transparante en voorspelbare arbeidsvoorwaarden is goedgekeurd en treedt op 1 augustus 2022 in werking. De belangrijkste wijzigingen betreffen: Uitbreiding informatieverplichting werkgever Geen kosten voor verplichte opleidingen Geen verbod op nevenwerkzaamheden, tenzij sprake is van een rechtvaardigingsgrond Een verzoek om een meer voorspelbare arbeidsrelatie Geheel of grotendeels onvoorspelbaar werkpatroon verduidelijken De overheid […]
Lees meer >This year’s Spring Memorandum includes plans to limit the 30% ruling further. In brief, the 30% ruling is a fiscal facility that allows employees recruited from abroad to be exempted from tax up to 30% of their wages. Currently, there is no limit to the amount of this tax-free allowance; however, the Dutch government is […]
Lees meer >In de Voorjaarsnota 2022 is voorgesteld om de 30%-regeling verder te begrenzen. De 30%-regeling is een fiscale faciliteit voor werknemers die vanuit het buitenland naar Nederland komen. Op basis van deze faciliteit kan momenteel rondom 30% van het loon onbelast worden vergoed door de werkgever, zonder enige beperking met betrekking tot het bedrag van de […]
Lees meer >As every year, IND has used the statistics of the following categories in its overview: Family Knowledge & Talent Startups Students Migrant workers Brexit (as of 2020 Naturalization (i.e. application for a Dutch nationality) and Asylum applications. In general, the main conclusion is that compared with 2020 more applications have been submitted in 2021. However, […]
Lees meer >https://ind.nl/en/Pages/ukraine-effects-on-stay-or-application.aspx Ukraine: effects on stay or application On this page you can read the latest information about the consequences of the situation in Ukraine for your stay and applications. This page will be updated as new information becomes available. Last updated: 28 February 2022 Information about travelling to and from Ukraine You can find frequently asked questions about travelling from Ukraine to the […]
Lees meer >Severance payments, revised explanation – in international situations lookback period: total length of service instead of 12 months before dismissal (12 months only in special circumstances) Since 15 July 2014, the OECD commentary has included a guideline on the tax treatment of severance payments. Paragraph 2.7 of the OECD Commentary on Article 15 of the […]
Lees meer >On 5 February 2022, the Dutch Tax and Customs Administration (de Belastingdienst) has ruled in the so-called mass objection procedures box 3 for the years 2017 to 2020 in response to a judgment of the Dutch Supreme Court. The ruling states that all more than 200,000 objections that belong to these massive objection procedures are […]
Lees meer >Do not forget that in addition to box 3, the fraud hunt of the Dutch tax authorities still has to be solved. Fortunately, there are excellent tax judges. Dutch translation: Niet vergeten dat naast box 3, de fraude jacht van de Belastingdienst nog opgelost moet worden. Gelukkig nog uitmuntende belastingrechters. https://www.nu.nl/binnenland/6182297/hof-vernietigend-over-belastingdienst-kan-de-rechter-de-fiscus-nog-geloven.html
Lees meer >Please note: from 2 February 2022 people who received their booster vaccination at least 7 days before travelling to the Netherlands are not required to self-quarantine on arrival. https://www.government.nl/topics/coronavirus-covid-19/visiting-the-netherlands-from-abroad/self-quarantine/exceptions-mandatory-quarantine
Lees meer >Letter state secretary Marnix van Rij after HR judgment. – Impose assessments/decisions with box 3 income on hold unless necessary (limitation period or interest of the taxpayer). – Not yet clear who will be compensated (everyone or only persons who have objected) and how to calculate. – It is not yet clear when new legislation […]
Lees meer >15th October 2021: Source: https://ffd.pleio.nl/news/view/d0127583-4244-415d-b9b8-19a137669d19/opzegging-verdrag-met-rusland Opzegging verdrag met Rusland Rusland heeft met ingang van 1 januari 2022 het belastingverdrag met Nederland opgezegd. De verdragsloze situatie, die vanaf dat moment ontstaat, heeft fiscale consequenties voor belastingplichtigen met financiële/economische banden met Rusland. De belangrijkste gevolgen voor de heffing van vennootschaps- en dividendbelasting vanaf 1 januari […]
Lees meer >As of the 25th of September the Corona Toegangsbewijs (CTB) has been introduced in the Netherlands for attending events, visiting museums, theatres, restaurants, etc. This system of checking has been implemented already in several countries. More information, including how to get a so called QR code /proof of vaccination if you have been vaccinated outside […]
Lees meer >From 1 October, the IND will request more evidence for ICT (Intra Corporate Transferees, Directive 2014/66/EU) applications by unrecognised sponsors. This means specifically that extra documents will be needed from that date for the transfer of an employee from outside the European Union to a branch in the Netherlands. The change will see to it […]
Lees meer >Dit artikel wordt u aangeboden door Beloning & Belasting Beloning en Belasting 2021-0117 © 2021 Gepubliceerd: Beloning & Belasting 2021 – 0117 en www.futd.nl
Lees meer >TAX Budget 2022 On 21th September 2021 the Dutch government published its Tax Budget for 2022. This Budget contained various legislative bills and legislative amendments, some of which had already been announced. In this newsletter Witscraft highlights the most important proposed tax changes relating to income tax and wage tax relevant for private persons and employers. […]
Lees meer >De fiscale aftrek voor scholingsuitgaven in de aangifte Inkomstenbelasting (IB) komt te vervallen per 1 januari 2022. Daarvoor komt in de plaats het STAP-budget voor opleiding en ontwikkeling. Werkenden en werkzoekenden kunnen vanaf 1 maart 2022 een budget van maximaal € 1.000 aanvragen voor opleiding en ontwikkeling. Deze vergoeding heet Stimulans Arbeidsmarktpositie-budget (STAP-budget). Hiermee wil […]
Lees meer >News alert State Secretary Keijzer offers the House of Representatives a report of the research that has been conducted on the taxation of employee share option rights in ten countries that are relevant to the Netherlands as a competitive location for startups and scale-ups. The investigation shows that most countries have in general taxation when […]
Lees meer >Statutory holidays are the holidays to which an employee is entitled by law. With a full-time employment contract (40 hours per week), every employee is entitled to at least 20 vacation days per year, which corresponds to 4 times the agreed working hours per week. This is calculated pro rata for part-time employees. An employer […]
Lees meer >The concept of an income ratio will be formulated more strictly. Many preparations will be necessary to ensure the proper processing of wages, also in international situations (salary splits, change of contribution obligation, etc.). Source: Ministry of Social Affairs and Employment, 23 April 2021 The concept of income ratio (IKV) will be formulated more strictly […]
Lees meer >What does this mean for your AOW pension? You already receive AOW pension Your AOW pension has not changed. However, if there is a change in your personal situation, your AOW pension may also change as a result. You do not receive an AOW pension yet The rules for calculating the AOW pension have not […]
Lees meer >Taxpayer (resident of the Netherlands) argued that the Dutch tax on real estate in France is not fully exempted as a result of the new system whereby the fixed return on capital is calculated progressively. The court ruled that the manner in which the Netherlands grants tax relief on (fictitious) income from real estate in […]
Lees meer >Coronavirus Due to the coronavirus measures in the Netherlands and other countries, the IND may temporarily adjust its policy or working methods. You can find out about the latest changes on the special web page about the effects of the coronavirus. For example: The IND is delivering many residence documents at home so it is not […]
Lees meer >A WOB (Government Information Public Acces Act) request resulted in the publication by the Dutch tax authorities of an overview of qualifying and non-qualifying foreign master’s degree programs in view of the application of the 30% ruling for employees younger than 30 years. These employee can apply a lower salary requirement in case of a […]
Lees meer >The corona measure that employers can continue to provide their employees a tax-free allowance for fixed travel expenses will be extended until July 1, 2021 (even if there is no actual travelling). This regulation was initially valid until April 1 of this year. Many employers still pay their employees compensation for fixed travel expenses […]
Lees meer >Decisions of 3 March 2021, No. 2021-38397 The State Secretary of Finance has decided the following. This decision is an update of the decision of 21 December 2020, no.2020-247116 (Staatscourant 2020, 68989) (most recently amended by decision of 28 January 2021, no.2021-13914 (Staatscourant 2021, 5354)). This Decree includes new approvals with regard to, among other […]
Lees meer >The Ministry of Social Affairs and Employment, also on behalf of the Ministry of Finance, provides his view on the Supreme court’s verdict of 6 November 2020. This Verdict stipulates that the intention of the parties is not important to assess whether an employment relationship exists on the basis of a contract (the qualification of the […]
Lees meer >Summary A French tax resident received in 2016 a. AOW allowance (Dutch national state pension) of € 13,676 taxed in France and b) a pension of € 31,959 taxed in the Netherlands (source state). The income taxable in France is too low and does not exceed the tax-free amounts and therefore the resident could not […]
Lees meer >Tax classification of foreign social security systems published by the Tax Authorities / Corporate Directorate Tax and Legal Affair – November 2020, This communication indicates how foreign social insurance must be classified in determining the Dutch taxable wages. Source (in Dutch): https://www.rijksoverheid.nl/binaries/rijksoverheid/documenten/richtlijnen/2015/04/23/fiscale-kwalificatie-buitenlandse-socialezekerheidsstelsels/fiscale-kwalificatie-buitenlandse-socialezekerheidsstelsels-versie-11-2020.pdf
Lees meer >Traveling to the Netherlands: Checklist https://www.government.nl/topics/coronavirus-covid-19/visiting-the-netherlands-from-abroad/checklist
Lees meer >Remote working OECD (Organisation for Economic Cooperation and Development) Updated guidance on tax treaties and the impact of the COVID-19 pandemic – OECD Source: Update guidance from OECD (21th January 2021) https://www.oecd.org/tax/treaties/guidance-tax-treaties-and-the-impact-of-the-covid-19-crisis.htm Note: We emphasize that remote working (in various countries) is an attractive possibility. However, employees must be aware of the pitfalls and it […]
Lees meer >Start Curfew as of Saturday 23 January 2021 from 9 pm till 4:30 am The Dutch Cabinet has agreed with the curfew. This means that people will have to stay indoors in the evening from 9 PM. The end time of the curfew is 4:30 AM. For more information including exceptions see https://www.government.nl/latest/news/2021/01/20/lockdown-measures-tightened-in-response-to-concerns-about-new-variants-of-virus. For employees […]
Lees meer >Additional restrictions as communicated yesterday by the Dutch authorities do not only affect those living in the Netherlands, but also affect employees who have yet to come from abroad. We have summarized the main items of the announced measures below. Extensive information can be found in English via https://www.government.nl/latest/news/2021/01/20/lockdown-measures-tightened-in-response-to-concerns-about-new-variants-of-virus Additional travel restrictions Every trip increases […]
Lees meer >Hiring a self-employed professional comes with rules. To clarify these rules, the government has developed an anonymous, online questionnaire. Filling out all the questions in the tool will produce one of the following results: Indication that the assignment can be performed by a self-employed professional, outside employment. Indication that the employment relationship is actually a form […]
Lees meer >Not quite surprising: Measure for NOW is SV wage. The 30% facility is a targeted exemption. The extra-territorial allowance is an end-use tax component referred to in Article 31. These final tax components do not belong to the salary within the meaning of the Wfsv and therefore do not belong to the sv-salary. This means […]
Lees meer >The competent authorities of the Netherlands and Belgium agree that the application of the above Agreement will be extended a fourth time until March 31, 2021. https://zoek.officielebekendmakingen.nl/stcrt-2020-66221.html in combination with https://zoek.officielebekendmakingen.nl/stcrt-2020-25956.html
Lees meer >The impact of the agreement is reviewed and it is likely that the implementation will be subject to interpretation. Residence- and working permit Find out more about living in the Netherlands after Brexit for: UK nationals and their family members who come to live in the Netherlands before, and on or after 1 January 2021. […]
Lees meer >Update Year-end check 30% facility Please assess whether the wages of an expatriate worker who has been granted the 30% facility, complies with the salary conditions for the facility for that year. If this is not the case, the facility can no longer be applied as of 1 January of the year concerned, nor in the future. If […]
Lees meer >The United Kingdom has published the conditions for applying for a cross-border pass for cross border workers who do not live in the UK but work there. It is still unclear whether the frontier worker must be employed by the local employer. If so, posted workers and commuters who are not employed by a local […]
Lees meer >NEW SALARY CRITERIA – KNOWLEDGE MIGRANTS (HIGHLY SKILLED MIGRANT) VISA – JANUARY 2021 New Salary criteria – knowledge migrants visa jan 2021_December 2020
Lees meer >Social insurance premium rates 2021 The 2021 premium rates are set as follows:
Lees meer >State Secretary Vijlbrief of Finance recently announced that as of January 1, 2021, employers will no longer be allowed to pay the fixed travel allowance untaxed for employees who work from home. The consequence of this is that employers may only reimburse untaxed travel expenses for the days that the employee travels to work. Only […]
Lees meer >On October 7, 2020, the IND (the Dutch Immigration and Naturalization Service) amended the FAQ that pertains to the Intra Corporate Transfer residence permit (ICT transfer within a company). It is a relaxation compared to the previous interpretation of the ICT Directive 2014/66 / EU. In the FAQ dated 11 May 2020, the IND had […]
Lees meer >30% expat ruling: salary criterion in case of leaves (maternity, paternity, birth). As per 1 July 2020 new legal types of leaves are incorporated in law. So the exemptions for lower salary criterions during such period is also regulated.
Lees meer >Important Verdict of the Dutch Supreme Court – Qualification of Employment Contracts Please find below a short summary in English of the Verdict of 6th November 2020. Supreme Court: the intention of the parties does not play a role in the question whether an agreement should be qualified as an employment contract. On the basis […]
Lees meer >The agreements on the application of the Tax Convention for frontier workers have been extended by Germany and the Netherlands until the end of the year. For cross-border workers who work from home during the corona crisis as a result of the measures taken (homeworkers) or who are forced to stay at home (home-sitters), while […]
Lees meer >On 15th September 2020 the Dutch government published its Tax Budget for 2021. This Budget contained various legislative bills and legislative amendments, some of which had already been announced.
Lees meer >The holding of a director’s title is not yet a director within the meaning of the tax treaty. The distribution of tax duties is often different whether a person is an “ordinary” employee or statutory director/commissioner.
Lees meer >https://www.rijksoverheid.nl/actueel/nieuws/2020/07/16/grapperhaus-versoepelt-regeling-langeafstandsrelaties
Lees meer >https://www.dutchnews.nl/news/2020/07/large-group-of-immigrants-to-the-netherlands-come-from-europe-come-to-work-and-leave/
Lees meer >The holding of a director’s title is not yet a director within the meaning of the tax treaty. The distribution of tax duties is often different whether a person is an “ordinary” employee or statutory director/commissioner.
Lees meer >staying in the NL after graduation
Lees meer >The guidance on reporting cross-border structures #MDR #DAC6 ) has been published.
Lees meer >Also some good news for knowledge migrants workers ! A further update from the Duch immigration agency. https://ind.nl/en/Pages/Coronavirus.aspx
Lees meer >The government wants incentives in the financial sector to be countered. Employees of financial companies of which part of the fixed remuneration consists of shares may not sell them until after five years.
Lees meer >https://www.taxence.nl/arbeid-loon/pilot-versoepeling-inzet-niet-eer-werknemers-voor-innovatie/
Lees meer >Today the Commission recommends to Schengen Member States and Schengen Associated States to lift internal border controls by 15 June 2020 and to prolong the temporary restriction on non-essential travel into the EU until 30 June 2020; and sets out an approach to progressively lifting the restriction afterwards.
Lees meer >The economic emergency package will be extended by one month until 1 October. This gives cabinet, employers and employees time to make arrangements that will help our country to get through the crisis in the longer term.
Lees meer >Also expats/entrepreneurs may be eligible for certain Corona grants. Please check this list https://business.gov.nl/corona/overview/the-coronavirus-and-your-company/
Lees meer >In recent days, there has been much talk going around about the 1.5 meter economy and what this could mean.
Lees meer >The government also allows startups, scale-ups and other innovative companies affected by the corona crisis to apply for bridging credit.
Lees meer >Update 25 March 2020 Coronavirus: Frequently Asked Questions The Dutch government has taken measures against the coronavirus. On this page you can find the latest information about the consequences for your stay in the Netherlands.
Lees meer >Measures are being taken worldwide to prevent the spread of the coronavirus. Dutch travelers got into trouble as a result. The new joint platform https://lnkd.in/gEBADP8 is a unique joint approach by the travel industry, insurers, airlines and the national government to help stranded Dutch travelers. Looking for help? Register here.
Lees meer >Frontier workers (NL-Belgium) in vital sectors and with crucial appeals can cross the border more quickly with vignette News bulletin | 22-03-2020 | 22:00
Lees meer >We would like to inform you on the various measures covering employers, employees and self-employed persons in light of the recent outbreak of the COVID-19 (Corona) virus in The Netherlands. Our overview is based on the information the Dutch government provided in the evening of 17 March 2020
Lees meer >The court decided that an employee (Italian nationality) who has worked as intern for several (6) months in the Netherlands (and subsequently concluded an employment contract was concluded. In this case, the court ruled a) the internship was not an official part of his education (at the University) and b) the employee became a resident […]
Lees meer >TAX Budget 2020 On 17 September 2019 the Dutch government published its Tax Budget for 2020. This Budget contained various legislative bills and a large number of legislative amendments, some of which had already been announced. In this newsletter Witscraft we highlight the most important proposed tax changes relating to income tax and wage tax […]
Lees meer >The fees which are charged after indexation also raised charged by the Immigration and Naturalisation Service (IND) as per 1 January 2017: Knowledge migrant, new request € 926,00 Knowledge migrant, extension € 396,00 Family member, new request or extension € 237,00 Search-year highly educated € 633,00 Recognition as sponsor Recognition as sponsor € 5276 Recognition as sponsor […]
Lees meer >The salary standards for 2017 are: Gross monthly earnings exclusive holiday allowance Knowledge migrant 30 years and older € 4.324,00 Knowledge migrant younger than 30 years € 3.170,00 Recent graduated highly educated Employees (*) € 2.272,00 Intra corporate transfer (**) € 4.324,00 Blue Card € 5.066,00 (*) This category is exclusively applicable to highly […]
Lees meer >Salary standards – 30% facility 2017 General salary standard: € 37.000 (2017). Young Masters salary standard: €28.041 (2016) new : € 28.125 (2017). The figures refer to the taxable (fiscal) salary. In practice, this means that to the taxable salary – after application of the 30%-facility – should not be lower than these amounts. We encourage you […]
Lees meer >De Hoge Raad Indien een werknemer op grond van een beding in een overeenkomst met (een concernmaatschappij van) zijn werkgever gehouden is om bij beëindiging van zijn dienstbetrekking een transactie (in casu verkoop van zijn certificaten) te verrichten, en hij met die transactie een nadeel lijdt in de vermogenssfeer, moet dat nadeel aan de dienstbetrekking worden toegerekend en […]
Lees meer >On March 4, 2016, the Dutch Supreme Court (Hoge Raad) finally published its verdict on the so-called 150 kilometre test, which was added to the Dutch 30% facility as per January 1, 2012. Based on this test, an employee only qualifies for the 30% facility if he lived at least 150 kilometres from the Dutch […]
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