About Jeroen Mijlof

Jeroen Mijlof studeerde fiscaal recht aan de Universiteit van Groningen en volgde in Zwolle aan de HEAO de studie Management, Economie & Recht.

30% ruling from 8 to 5 years as per 1 January 2019

By |2019-01-14T05:59:10+02:0014 January, 2019|Uncategorized|

The maximum amount of years the 30% ruling may apply has been reduced from 8 to 5 years as per 1 January 2019. The 30% ruling is essentially a tax credit for expats working in the Netherlands to compensate for the additional costs expats usually make for working away from their home country. By applying [...]

Dutch taxation on Bitcoin according to State Secretary of Finance

By |2018-06-15T09:40:21+02:0015 June, 2018|VAT|

The State Secretary for Finance, Menno Snel, recently presented the current state of affairs regarding the Dutch taxation on Bitcoin and other cryptocurrencies by explaining the tax treatment and qualification of Bitcoin and other cryptocurrencies. In his letter of 28 May 2018 to answer questions from the permanent commission of Finance, a number of situations [...]

Non Dutch resident director – minimum salary requirement

By |2018-08-24T17:13:24+02:0028 February, 2017|Uncategorized|

Non Dutch resident director - minimum salary requirement The Dutch personal income tax law includes a provision with respect to a deemed income (“gebruikelijkloonregeling”) for director-owners. This provision can result in double taxation if the director-owner is a non-Dutch resident and his company is established in the Netherlands. On 18 November, 2016 the Dutch [...]

Wet DBA

By |2016-10-20T09:43:46+02:001 August, 2016|Wet DBA|

Wet DBA - Working as self-employed professional in the Netherlands: employee or independent? New rules in 2016 regarding the status of contractors (old VAR - new Wet DBA) As of May 1st, 2016 new Dutch regulations are in force marking the end of VAR statements and introducing model agreements which is the so [...]

Fiscal qualification of fundings ruled by the Supreme court

By |2018-08-24T16:08:45+02:0017 February, 2014|Uncategorized|

Fiscal qualification of fundings Regarding the Dutch participation exemption the Supreme Court ruled lately about two cases regarding the fiscal qualification of a funding as debt or capital. In order that the Dutch participation exemption is applicable it is important that the fundings qualifies as capital. With these two judgements the Supreme Court confirms its [...]