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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

Non domiciliation and tax exempt salary split United Kingdom – The Netherlands

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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

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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

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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

“I am not a tourist fair” 2014

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Newcomers who are still finding their feet, will have the chance to learn about setting up a bank account, doing their taxes, and finding a school or university. Both newcomers and veteran expats can enjoy these resources along with entertainment and a wealth of information on cultural pursuits for internationals who want to dive into Dutch culture and enjoy the differences! Discover yummy Dutch food and beverages (yes, they do exist!), entertainment and networking opportunities. We will be present and hope to see you there! Join us on Sunday, 2 November 2014 at the Beurs van Berlage in Amsterdam. We will offer a special Fair discount on all our services for those who attend and leave their emailaddress. … Read More