In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]
On the night of October 26 to 27, two amendments were unexpectedly adopted with regard to the 30% ruling. First of all, a graduated scheme will be introduced from 2024. A tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and [...]
In 2020, it became possible to apply for the 30% ruling from the first day of employment rather than the first day of the month. As a consequence, the duration of the 30% ruling can now also end during the month. Recently, the Knowledge Group International Tax Law IB-non-profit/LB/PH [...]
If it is up to the current government, the taxation in box 2 (income from a substantial interest - dividend and/or capital gains) will be adjusted as of 2024. A rate of 26.90% currently applies in box 2. From 2024, box 2 will have two tax brackets. Income up [...]
Last week the Administrative Commission for the coordination of Social Security within the EU reached an agreement regarding the social security position of frontier workers who work remotely from home (teleworking). This agreement has the status of a recommendation to EU member states. The recommendation means that from 1 [...]
The ‘box 3’ fictitious return from personal assets, other than savings, is set at 5.69% for 2021 and 5.53% for 2022. If your actual return from those assets was significantly lower, it might be advisable to file an objection against your final Dutch personal income tax assessment. Given many [...]
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