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Results of the evaluation of the 30% ruling – and what’s next?

Results of the evaluation of the 30% ruling – and what’s next?

At the end of 2023, the House of Representatives adopted two significant changes regarding the 30% ruling. It was decided that new users of the scheme would no longer be able to receive up to 30% of their salary tax-free for a maximum of 60 months. Instead, the scheme will be phased o …

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OECD requested to look for solutions for taxation of telework (remote work)

OECD requested to look for solutions for taxation of telework (remote work)

During the Belgian presidency of the European Union an EU task force was established to discuss taxation of telework (remote work).

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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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