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No Dutch dividend tax per 2018 for tax treaty countries

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As per 2018 new Dutch tax legislation will be imposed which allows full exemption of Dutch dividend withholding tax (DWT)  for qualifying shareholders located in countries outside the EU.

Such countries must have entered into a tax treaty with The Netherlands and this tax treaty should contain a dividend article. The benefit to be achieved by this exemption can be upto 15% of the dividends.

If you have any questions about the conditions to qualify for this exemption, please contact us.

Application term 30%-ruling reduced to five years as of 2019

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In the plans of the newly established Government a revision of the 30%-ruling legislation is taken up. The good news is that the 30%-ruling is not abolished as the ruling has been subject of recent political discussions of possible abolishment. However the application term of the ruling is planned to be reduced further. Click here for our latest update!… Read More

Tax deductible study tuition expenses 2017 / 2018 / 2019 / 2020 / 2021

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Tax deduction / deductible study tuition fee expenses. Study tuition costs are expenses made for education to obtain a (better) position on the labour market or to maintain current work-related knowledge.

The following costs can be deductible: tuition / application fee, enrolment fee, books and other literature and costs of exams. Costs of a language course can be deductible but only under certain strict conditions. Study costs have to be a financial burden for the person following the studies, meaning the fees may not be paid through a gift and/or scholarship(s). … Read More

Fill in a tax return over the year of migration and – in most cases – receive a tax refund!

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In most cases a tax and premium benefit can be achieved in the year of migration, either moving to or moving out of the Netherlands. As to the premiums this benefit follows from the fact that premium can be calculated on a time related basis.

This in practice means that per month no more premium can be due than 1/12 of the maximum annual premium. When the taxable income on annual basis is higher than appr. EUR 34,000, this time related method may well offer a benefit.

As to the tax part; employers calculate the wage tax due on annual basis and divide the outcome over 12 months. … Read More

Alternatives for Dutch equity taxation – Box 3

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Future of box 3 (tax on deemed income from equity)
From the 1st of January 2017 the Dutch equity tax of the so called box 3 changes. In effect, the tax burden on higher amounts of net wealth will be increased while the tax burden on lower amounts of net wealth will be decreased. The tax free amount will be € 25,000 per person.

Then, on the first € 100,000 of net wealth a deemed return on investment of 2.87% will apply. This percentage is said to be based on the average interest rates of the last five years. For the next € 900,000 the deemed return is 4.6% and for amounts of net wealth above 1,000,000 the deemed return on investment is 5.39%.

This system is advantageous for those who achieve a relatively high return, but at the same time it’s really unfavorable if the actual return is low.

How to avoid box 3-taxation?
It is possible to avoid this box 3 taxation. … Read More