The Dutch Supreme Court gave its judgement in the cases J.B.G.T. Miljoen (ECLI:NL:HR:2016:362) and Société Générale S.A. (ECLI:NL:2016:361), after some preliminary questions to the European court of justice about portfolio shares. The Dutch State Secretary of Finance decided to change the appliance of Dutch law according to the Supreme Court’s judgement. … Read More
Besluit heffingvrij vermogen box 3 voor buitenlands belastingplichtigen
Naar aanleiding van prejudiciële vragen van de Hoge Raad aan het Hof van Justitie van de Europese Unie heeft de Hoge Raad uitspraak gedaan in de zaken J.B.G.T. Miljoen (ECLI:NL:HR:2016:362) en Société Générale S.A. (ECLI:NL:2016:361). De staatssecretaris van financiën heeft besloten de wetgeving anders toe te passen in het licht van deze uitspraken.… Read More
Dutch income tax deduction of interest on family loan to purchase and/or renovate own house in the Netherlands
If you are planning to enter into, or have already entered into, a loan provided by family and/or friends – or in short all parties other than banks – to purchase and/or renovate an own house, you should take into account the following.… Read More
Non domiciliation and tax exempt salary split United Kingdom – The Netherlands
Under the United Kingdom (UK) tax laws a difference in fiscal treatment of individuals is made between being domiciled and non domiciled. In short domicileds are residents who have their roots in the UK, or have chosen to become domiciled. Non domicileds are e.g. expats with temporary stays or with permanent stay without the aim to become domiciled. … Read More
Repentance (foreign) income and assets / inkeerregeling
As a tax resident of the Netherlands you are taxable for your worlwide earned income as well as all worldwide held assets. Especially expats are not aware of the fact that there is a tax liability for assets held outside the Netherlands. Expats with a pending 30% ruling will benefit from a limited scope for taxation of their passive assets. … Read More
30% ruling update: developments 150 kilometer criterion EU Court
On February 24th 2015 the EU Court has decided on the long pending case regarding possible discrimination caused by the 150 kilometres criterion as introduced in the 2012 30% ruling legislation. The Court in its decision has followed the prior conclusion of the Advocate-General in this case and in principle has found the criterion not in breach with EU Laws. However there is still a chance the Dutch Supreme Court will not allow the 150 kilometre criterion…… Read More
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