Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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Transitional rules for 30% ruling also apply to adjustment with retroactive effect

April 24, 2024

Even if the 30% ruling is applied with retroactive effect in the payroll records in 2022 or 2023, employees will still fall under the transitional rules. This was announced by the Dutch tax authoritie ...

Motion adopted to propose new legislation on Management Equity Plans

April 12, 2024

The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked t ...

New decree on the allocation of severance payments in an international context

February 8, 2024

On December 15, 2023 the Ministry of Finance published a new decree on the allocation of taxing rights in respect of severance payments in an international context. The decree took effect on January 1 ...

More inspections by immigration authorities

February 2, 2024

The vast majority of work-based residence permits issued in the Netherlands every year are for the purpose of employment as a highly skilled migrant or intra-company transferee. To employ these highly ...

Employee incentive trends – SAR plan’s: your incentive plan for 2024

December 18, 2023

Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and r ...

Prospect of more opportunities for international transfers of accrued Dutch pension capital

December 14, 2023

The Netherlands is unjustifiably restricting the free movement of workers by imposing specific conditions on the international transfer of accrued pension capital. This is the verdict of the Court of ...

Annual adjustment of salary criterion for highly skilled migrants 2024

December 5, 2023

The gross monthly salaries that apply as of January 1, 2024 have been published. For the coming year, the salary criterion will be increased by 6.45%.

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