As of 1 January 2023, the salary thresholds for Highly Skilled Migrants in the Netherlands will change to the following gross monthly amounts (excluding 8% holiday allowance): Highly Skilled Migrants 30 years or older: € 5.008 Highly Skilled Migrants younger than 30 years: € 3.672 Highly Skilled Migrants subsequent to graduation* or after search year/highly educated persons: […]
Read articleThe salary criteria for the 30%-ruling as per January 2022 are: The annual taxable salary for an employee must be more than EUR 39.467. The taxable salary for an employee with a master degree and who is younger than 30 years, must be more than EUR 30.001. In case of any questions or in need […]
Read articleSituations (amongst others) in which you may expect a tax refund: You have not worked in the Netherlands for the entire year; You are regarded as a fiscal partner without (hardly any) income, provided that your partner pays enough tax; You have a child who is living with you and who is younger than 12 […]
Read articleAs of beginning February 2022 it is possible to file the income tax return for the year 2021. If you receive an invitation from the tax office to file a tax return then this must be done before 1 May 2022. If you were non resident during (part of) the year the deadline is 1 […]
Read articleIf you were recruited outside of the Netherlands or seconded by an employer to work in the Netherlands, your employer may provide you with 30% of your salary tax free. Only when the requirements are met and the employee and employer received the approval from the Dutch tax office, the 30% ruling can be taken […]
Read articleAs of January 1, 2019 more wage tax tables will be introduced. In this respect the Dutch tax authorities will monitor more stringently that employers report the actual foreign address of non-resident employees in the Dutch wage tax returns. Reporting of the (temporary) address where the employee stays during his Dutch presence is not sufficient […]
Read articleThe Dutch State Secretary of Finance announced on October 15, 2018, that a transition rule will be introduced with the proposed reduction of the term of the 30%-ruling. The transition rule applies to employees whose 30%-ruling would end in 2019 or 2020 as a result of the proposed reduction. More details are most probably available […]
Read articleIt is still the Government's intention to reduce the facility's term from the current 8 years to 5 (for all existing cases) as of 1 January 2019. No grandfathering rules will apply, except for international school fees. These may continue to be provided free of tax for the 2018/2019 school year, provided the 30% facility […]
Read articleOn April 20, 2018 the Dutch Secretary of Finance proposed to reduce the maximum terum of the 30% ruling from 8 to 5 years as of January 1, 2019. If accepted this change will apply to new and existing situations. This means that employees who have the 30% ruling in 2018 for 5 years will […]
Read articleOne of the requirements for the 30% ruling is that in the 24 months prior to your first working day in the Netherlands, you lived at least 16 months in a straight line away from the Dutch border. Students who come to the Netherlands to do their doctoral research (PhD research) normally start to work […]
Read articleIf you were recruited outside of the Netherlands or seconded by an employer to work in the Netherlands, your employer may provide you with 30% of your salary tax free. Only when the requirements are met and the employee and employer received the approval from the Dutch tax office, the 30% ruling can be taken […]
Read articleOne of the requirements for the 30% ruling is that in the 24 months prior to your first working day in the Netherlands, you lived at least 16 months in a straight line away from the Dutch border. Students who come to the Netherlands to do their doctoral research (PhD research) normally start to work […]
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