As of January 1, 2017 the position of a non-executive board member will no longer be considered a deemed employment for Dutch wage tax. By mutual consent this may even be applied as of May 1, 2016. Via ‘opting in’ the deemed employment can, however, still be continued. This may [...]
As of April 1, 2016 the registration as authorized sponsor is no longer valid for an indefinite period. If the status as authorized sponsor is not actively used for 3 years, the IND may withdraw the registration. For new highly skilled migrants a new application will then have to be [...]
Normally, Dutch dividend withholding tax is a final levy for Dutch non-resident individual taxpayers. However, the Dutch Supreme court has decided that the tax withheld should be refunded to the extent it exceeds the Dutch personal income tax that would have been due if the recipient was a Dutch resident [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
