Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

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European Commission publishes proposal for a directive to introduce a common corporate tax framework (BEFIT)

September 20, 2023

This is the third attempt by the European Commission to harmonize the corporate income tax base.

Budget Day 2023: changes to payroll taxes and labor market developments

September 20, 2023

In our memorandum we address the most significant changes proposed for payroll tax and social security contributions.

Tax measures for 2024

September 19, 2023

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

The 2024 Tax Plan on two pages

September 19, 2023

We have prepared a two-page overview of the measures contained in the 2024 Tax Plan package.

Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

June 2, 2023

The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.

Working from home: action required

April 28, 2023

Recently, it became clear that the European Commission was working on a so-called framework agreement that makes it possible to work from home up to 50%, without an employee becoming socially insured ...

EU Commission: homeworkers may also work from home up to a maximum of 49% after July 1, 2023 without consequences for their social security position

April 5, 2023

In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is es ...

Report on Foreign workers and payroll taxes

February 22, 2023

The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.

Deadline work-related costs rules

February 9, 2023

Have you completed your accounts for the work-related costs rules (WCR)?The deadline for 2022 is fast approaching. If your WCR accounts show that you exceeded the discretionary margin in 2022, then th ...

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 ...

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