The Dutch personal income tax is a direct tax levied by way of assessment on the ‘income’ of private individuals and sole proprietors. Wage tax is a pre-levy for the personal income tax.
Personal income tax for private individuals consists out of three elements
(so called tax ‘boxes’):

Box 1 – tax on the taxable income from work and own home;
Box 2 – tax on the taxable income from a substantial interest in a llc; and
Box 3 – tax on the taxable income from savings and investments.

Our tax return services

One of our selling points is that we prepare all tax returns in person, we do not use online forms you need to fill in. Instead we offer a far more personal service often leading to more beneficial tax position.

Our vast experience is that in most situations there are one or more elements which are not suitable for a non personal online approach to get to an optimal tax position.

Our expertise

The Dutch tax legislation is not the only relevant source in order to prepare a tax return. Also e.g. case law, government’s/tax authorities’ policy and tax treaties are of importance to get the most out of your tax return. The expertise we offer consists out of up to date knowledge and many years of experience.

Year of migration tax filing

Especially in the year in which you have entered or left the Netherlands, the tax compliance can be some what complex. The tax return over the year of migration may however well lead to a tax refund; please be referred to our article: migration tax return

In the Netherlands a very interesting tax benefit is offered for expats recruited from abroad. This tax benefit is known as the 30%-ruling. This ruling can be granted after a request thereto at the tax authorities and is applied by the employer on the salary of the expat in the wage tax administration.

In order to qualify for this ruling, the expat has to meet certain specific (quality) requirements. In case the ruling is granted it will be applicable for a maximum period of five years. In practical terms the ruling encompasses that 30% of the earnings from current employment (including holiday allowance, privately used company car, one-time bonuses, etc.) is left tax exempt.

Benefits 30% ruling

In case at least 30% of the income from current employment falls in the highest tax bracket, the ruling leads to a tax benefit of 49.5% over 30% of the income. Additionally, the 30% ruling offers other benefits.

Conditions to meet in order to qualify for the 30%-ruling:

• Recruited from abroad by a Dutch employer;
• Salary criterion;
• Previous stays in the Netherlands;
• Applicable term of the ruling.
See in more detail: https://taxable.nl/personal-tax/30-ruling/

30%-ruling service

On regular basis we advise expats and their employers on the 30%-ruling, part of this advisory is preparing the actual request for the ruling. As the interest of being granted the ruling can be very high, it is worthwhile to invest sufficient time to assess the exact situation of the employee compared to the applicable legal requirements. We will take care of the full process.

We work at a competitive fixed fee and offer more than 15 years of experience with obtaining the 30% ruling.

For many years we have been advising companies and expats on their international tax position. For the avoidance of double taxation The Netherlands has concluded many tax treaties. Due to the subtle wording of the tax treaties, the treaty comments & protocols, a good understanding of these tax treaties is crucial to have a clear view on which country may levy tax on which income.

Often it is required to have contact with a local tax advisor to determine and to improve the overall tax position. To this purpose we can offer a wide network of tax advisors located worldwide.

We are specialised in corporate income tax and all types of personal tax. Preparing tax returns, requesting 30% rulings, calculation of a salary split and tax treaty advisory are part of our daily business.

Although The Netherlands has a clear and sound tax system, the Dutch tax regime is very dynamic and in most cases tax professionals can earn back their fees by making use of all possibilities offered by the relevant tax laws, case law and tax office policies.

All these sources undergo daily updates and therefore are followed continuously by us. Also our years of relevant experience in the field of personal tax are an essential part of our tax advisory.