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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Upper House adopts 2023 Tax Plan package and other tax bills

December 21, 2022
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

Annual adjustment of salary criterion for highly skilled migrants 2023

December 1, 2022
The gross monthly salaries that apply as of January 1, 2023 have been published. For the coming year, the salary criterion will be increased by 3.47%.

A Global outlook on benefits

November 29, 2022
How can you use terms of employment to create greater employee involvement? How do you incorporate ESG into your terms of employment while at the same time realizing cost savings? A recent public ...

Employers and employees are facing rising (energy) prices: how can they meet one another halfway?

November 14, 2022
Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A se ...

Budget Day 2022: changes to payroll taxes and labor market developments

September 21, 2022
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.

The 2023 Tax Plan on two pages

September 20, 2022
We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.

Tax measures for 2023

September 20, 2022
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

Ministry changes stance on severance paid to cross-border workers

February 14, 2022
The Dutch Ministry of Finance has issued new guidance on the allocation of the right to tax severance payments of cross-border workers.

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