Wage Tax News

Pro Memoria 2025

The tax rates, premiums and contributions for 2025 have been summarized for your convenience in the new Pro Memoria.

2025 Tax Plan package passed, with several amendments, by Lower House of Parliament

We describe the main changes achieved by the adopted amendments and explain several of the motions.

Changes to 30% ruling

The government proposes introducing a constant flat rate of 27% as of January 1, 2027. For 2025 and 2026 a percentage of 30% will still apply.

Budget Day 2024: changes to payroll taxes and labor market developments

In our memorandum we address the most important proposed changes to payroll tax and social security contributions and labor market developments.

Tax measures for 2025

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

Deputy Minister provides more insight into his future tax plans

On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.

Pro Memoria 2024

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...

Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

The payroll taxes landscape has undergone major changes in recent years. Employers and employees have embraced remote working and flexible employment contracts are here to stay. The same applies to the trend of making employment contracts 'green’ in orde

The payroll taxes landscape has undergone major changes in recent years.  Employers and employees have embraced remote working and flexible employment contracts are here to stay. The same applies ...

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