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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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 ...
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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 ...
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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 ...
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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 ...
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30% ruling scaled back even further

October 27, 2023
As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.
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Do you know where your employees live and work?

September 27, 2023
An obvious question, but a very important one for tax and social security purposes. The Dutch Supreme Court has ruled that ‘good employment practices’ obliges employers to, in certain circumstances, i ...
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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 ...
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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.
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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 ...
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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 ...
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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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Important changes to sector classification effective immediately

July 13, 2018
On Friday, June 29, 2018, the Cabinet approved the Labor Market Improved Equilibrium Act (‘Wet arbeidsmarkt in balans’; WAB). Under this Act, sector-specific unemployment contributions will be replace ...
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