Consequences for the tax and social security position of an expat as a result of the corona measures
Dutch Tax

Consequences for the tax and social security position of an expat as a result of the corona measures

As a result of the corona measures, many expats have to take into account the possibility that another country will levy tax on their wages than expected. In principle, however, the situation does not change for social security. Cross-border work In cases of cross-border work, there are often two or sometimes even more countries that…

Payment problems due to corona crisis? Postponement of payment possible for entrepreneurs including self-employed persons.
Dutch Tax

Payment problems due to corona crisis? Postponement of payment possible for entrepreneurs including self-employed persons.

Updated 3 April 2020 The Dutch Tax Authorities are taking measures to mitigate the consequences of the corona crisis for entrepreneurs. Are you an entrepreneur or freelancer and do you have payment problems due to the corona crisis? Then you can ask the Tax Authorities for special extension of payment. You can also adjust your…

Mandatory Disclosure Rules / DAC6
Dutch Tax

Mandatory Disclosure Rules / DAC6

As of July 1, 2020, the European Mandatory Disclosure Rules (MDR) / DAC6 directive applies. As a result of the Dutch implementation of this directive, intermediaries and / or taxpayers must report potentially aggressive international tax arrangements to the tax authorities. These are tax constructions involving residents of different countries and may be used to…

Income from savings and investments: Box 3
Dutch Tax

Income from savings and investments: Box 3

Income from savings and investments: Box 3 Taxation on income from savings and investments is in the Netherlands based on the assumption that people will have a certain taxable return on their net capital. The actual level of return (for example interest, dividend, capital gains or losses) is not relevant. Net capital (the value of…

Dutch Tax

Wage tax in the Netherlands

Wage tax in the Netherlands Tax on wages and salaries Tax payable by Persons resident in the Netherlands receiving a wage or salary from an employer established in the Netherlands for work they are doing or have done. Persons resident abroad receiving a wage or salary from an employer established in the Netherlands for work they are…

Dutch Tax

Income from home and work: Box 1

Income from home and work: Box 1 The categories which comprise the income from work and home are: profits from business or professional activities income from employment result from other activities income in the form of periodic payments income from home expenses for income provisions negative expenses for income provisions 1. Profits from business or…

Dutch Tax

Income from substantial interest: Box 2

Income from substantial interest: Box 2 Income from a substantial interest in a company, including capital gains or losses, is subject to income tax and is taxed at a rate of 25%. A taxpayer is regarded as having a substantial interest in a company if he or she, either solely or with his or her…

Dutch Tax

The Dutch tax system

The Dutch tax system If you live in the Netherlands, you qualify as a resident taxpayer. If you live abroad and receive income from the Netherlands that is taxable in the Netherlands, you qualify as a non-resident taxpayer. In both cases, you will be subject to Dutch income tax. Types of income For income tax…