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Supreme Court issues important decisions related to box 3 taxation

Supreme Court issues important decisions related to box 3 taxation

Currently, the income subject to Dutch personal income tax in box 3 is calculated by determining a deemed income. The basis for this calculation is the value of bank deposits, other assets (such as stocks and real estate), and debts on January 1 of the year. Each of the three categori …

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Note: consider the repayment holiday option for your (family) mortgage

In case a donation, in the form of the so-called “jubelton” (a tax-free donation of about €100,000 made before 2024 from parents to their child(ren) for purchasing their own home), or in the form of the one-off increased tax-free donation of €31,813 (2024), was made, we would like to …

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Farewell bonus does not qualify as cost of sales participation

After the sale of a company, bonuses are paid by the parent company to the employees of the participations that have been sold. The Dutch Supreme Court ruled in December 2023 (HR 22-12-2023, no 22/02219) that the bonuses are deductible for tax purposes. As such, the bonuses do not qua …

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Expats lose out in court

In short: The benefit expats receive when coming to the Netherlands (the 30% ruling) has been limited to a maximum of 5 years since 2019. Prior to 2019, the duration was 8 years. The duration of the ruling has also been shortened for existing expats who were already benefiting from th …

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Efficiently Gifting Real Estate to Children through a Family Trust

You may have heard about the possibility of managing your wealth through a family fund. A family fund can be highly appealing for affluent families. Here, we will delve into several possibilities of a common investment fund ('CIF'), also known as the family fund. Specifically, we will …

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Teleworking agreement between the Netherlands and Belgium

The Netherlands and Belgium reach an agreement regarding the tax implications for employers with cross-border teleworking workers.

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Year-end memorandum payroll and HR

With the year 2023 rapidly coming to an end, we are pleased to provide last minute updates and points of attention for closing your 2023 payroll administration and to make sure that you will have a smooth start of the new year.

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Disinheritance and the legitimate portion

Disinheritance and the legitimate portion

As a default, children are the legal heirs of their parent(s). However, for a variety of reasons, it may not be desirable for a child to inherit from the parents. It can also be the case that a child has to deal with a parent that doesn’t want his/her inheritance to go to the child. A …

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2024 Dutch Minimum Tax Act

2024 Dutch Minimum Tax Act

On 31 May 2023 the Dutch government published a legislative proposal for the 2024 Dutch Minimum Tax Act. This proposal intends to implement the EU minimum tax directive that was adopted on 14 December 2022. The EU minimum tax directive seeks to ensure a minimum effective profit taxati …

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Don’t act standard. Set the standard. Our new brand identity

Not so standard. That’s what Taxperience has been for years. However, this didn’t shine through in our brand identity. So, it was time for a change. You might have already seen the result. If not, we invite you to check out our website. We’d like to tell you more about what you’ll see …

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