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.

Newsoverview (3)

The Supreme Court: interim evaluation of 30% ruling permissible after introduction of 150-kilometer criterion

December 12, 2017

The 30% ruling is a fixed allowance paid to compensate for the costs of a temporary stay outside the country of origin (extraterritorial expenses). Since January 1, 2012 only employees who reside ...

All the days of a stay in the Netherlands count for the purposes of applying the 183-day rule

July 18, 2017

For the purposes of allocating the right to tax salary from employment, a 183-day rule has been included in tax treaties. If a resident of another State is employed by a foreign employer to work in th ...

Important update on ICT permit for Japanese citizens

January 26, 2017

The new rules contained in the Intra Corporate Transfer (ICT) Directive do not have to be applied to Japanese citizens. In principle, a person applying for a Dutch residence permit cannot choose betwe ...

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