The Migrantic partners write a weekly tax and/or immigration law column in a local newspaper. These columns are also featured below.

A new start of the year, new immigration policies and regulations

January 1st is a typical date to introduce changes. One of the most common changes is the raise of the salary threshold for knowledge migrants, graduates and EU Blue Card holders. New salary levels were introduced: the knowledge migrant must now receive a salary of € 4,324 (over 30 years) and € 3,170 (under 30 years) gross per month, … Lees meer

Netherlands budget day no Dutch dividend withholding tax for active business structures from 2018

The Netherlands budget day (last Tuesday 20 September 2016) surprisingly also contains some very good international tax news. The government considers that it would be appropriate to extend the existing withholding exemption for participation dividends involving active business structures for parent companies within the EU/EEA to parent companies established in countries with which the Netherlands … Lees meer

Categories Tax

Exemption work authorisation Japanese nationals will be revoked

Pursuant to a decision of the State Council on December 24th 2014, Japanese nationals have free access to the Dutch labour market. An interpretation of the Dutch – Japanese Trade Treaty (1912) and the Dutch – Swiss Friendship Treaty (1875), based on the most favoured nation clause in the Japanese Trade Treaty, resulted in the conclusion that Japanese are equalled … Lees meer

Tax income averaging

Our high progressive rates in box 1 of our individual income tax is dependent on the income derived in a particular year. This is disadvantageous in case of fluctuating income. For example if one derives an income of 0 in year 1, €20,000 in year 2 and €100,000 in year 3, that person pays a … Lees meer

Categories Tax