Transitional rules for 30% ruling also apply to adjustment with retroactive effect
Even if the 30% ruling is applied with retroactive effect in the payroll records in 2022 or 2023, employees will still fall under the transitional rules. This was announced by the Dutch tax authorities in its latest position.
Technology
Everything revolves around data. Operational transfer pricing technology and related technology is becoming increasingly important. Why? Because using data analytics for tax purposes provides you with insight. It also makes it possible to reduce the number of processes that have to be performed manually and keeps errors to a minimum.