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 dividend withholding tax – adjustments

By |2017-06-18T13:37:25+02:0018 June, 2017|Uncategorized|

Dutch Dividend withholding tax - adjustments A draft legislation has been published regarding adjustments to the Dutch dividend withholding tax to increase the competitiveness of the Dutch corporate tax system. The proposal includes a broadening of tax exemptions for profit distributions to non-EU and non-EER countries, depending on the tax treaty and new anti-abuse [...]

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 [...]

Brexit tax implications

By |2017-02-07T12:52:23+02:007 February, 2017|Uncategorized|

Brexit tax implications Brexit tax implications With the upcoming Brexit and the uncertainties that come with it for businesses operating in or with the United Kingdom, businesses start to rethink their current structure and business model. Although many questions remain unanswered with respect to the after-Brexit state in which both the UK and [...]

Mandatory electronic filing – Annual Figures 2016

By |2016-11-02T11:59:29+02:002 November, 2016|Uncategorized|

  Mandatory electronic filing of Annual Financial Statements starting from FY 2016 In the Netherlands it is mandatory for companies to file their annual financial statements at the Chamber of Commerce of their district. This legislation is aimed to provide transparency and enables companies to get insight in (prospective) clients or suppliers, since the register [...]

New 2016 Transfer Pricing Documentation requirements in the Netherlands

By |2016-10-20T09:43:50+02:0015 January, 2016|Uncategorized|

New 2016 Transfer Pricing Documentation requirements in the Netherlands The Dutch government has introduced new and more extensive Dutch transfer pricing documentation requirements as per January 1, 2016 (so called country per country) The new legislation will be relevant in the following situations: The Dutch entity or branch is part of a multinational group with [...]

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 [...]