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

Salary conditions for the 30% ruling and the knowledge migrant residence permit. The differences:

Main rule You can inter alia use the 30%-facility if you have a specific field of expertise that is not or is only scarcely available on the Dutch employment market. This specific expertise is not applicable to the knowledge migrant application, but is considered to be available due to the amount in salary. The Dutch immigration- and … 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

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

Changes dividend tax Dutch Cooperative societies (“Coops”)

The Ministry of Finance has announced that they do not see any valid reason for the difference in dividend tax treatment of Dutch limited liability companies such as a N.V. or B.V. (15% dividend withholding tax) compared to Dutch Coops used in international (US) holding structures (generally 0% dividend tax unless in abusive cases). The Cabinet of the Netherlands sees … Lees meer

Categories Tax