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Income and the Dutch 30% Ruling: Reduction to 27% from 2027
The Dutch 30% ruling is a tax facility for employees who move to the Netherlands from abroad for
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Personal income tax return 2025, deemed and actual income in the Dutch equity tax (box 3)
As of the Dutch personal income tax return for tax year 2025, both the deemed and actual income in
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Stock options (start-ups and regular)
In the Netherlands, employee stock options are generally taxed through payroll (employment)
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WBSO scheme – payroll tax reduction
The WBSO (Research and Development Tax Credit) is a Dutch tax incentive designed to stimulate
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Loss Utilisation for Corporate Income Tax
Corporate income tax losses can be offset against profits from other years. A loss is first set off
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How the 30% Ruling Affects Equity Taxation in the Netherlands
As of 1 January 2025, it is no longer possible to opt for partial non-resident taxpayer status in
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