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title: News | Human Capital
description: Human Capital | Stay tuned for the latest news.
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# Welcome to our news blog / Human Capital
## [Legislative proposal on actual return in box 3](https://taxperience.nl/en/news/legislative-proposal-on-actual-return-in-box-3)
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on May 2025
[](https://taxperience.nl/en/news/legislative-proposal-on-actual-return-in-box-3)
It has taken some time, but earlier this week the State Secretary finally presented the legislative proposal regarding the ‘box 3 real return taxation regime’ to the Lower House. The proposal is based on real return taxation so that a taxpayer with a low return on investment will pay …
[Read news](https://taxperience.nl/en/news/legislative-proposal-on-actual-return-in-box-3)
Topics: [News](https://taxperience.nl/en/news/tag/news) [Human Capital](https://taxperience.nl/en/news/tag/human-capital) [Tax Advisory](https://taxperience.nl/en/news/tag/tax-advisory) [Legislation](https://taxperience.nl/en/news/tag/legislation)
## [OECD requested to look for solutions for taxation of telework (remote work)](https://taxperience.nl/en/news/remote-work)
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on June 2024
[](https://taxperience.nl/en/news/remote-work)
During the Belgian presidency of the European Union an EU task force was established to discuss taxation of telework (remote work).
[Read news](https://taxperience.nl/en/news/remote-work)
Topics: [News](https://taxperience.nl/en/news/tag/news) [Human Capital](https://taxperience.nl/en/news/tag/human-capital)
## [Farewell bonus does not qualify as cost of sales participation](https://taxperience.nl/en/news/farewell-bonus-does-not-qualify-as-cost-of-sales-participation)
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on March 2024
[](https://taxperience.nl/en/news/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 …
[Read news](https://taxperience.nl/en/news/farewell-bonus-does-not-qualify-as-cost-of-sales-participation)
Topics: [News](https://taxperience.nl/en/news/tag/news) [Human Capital](https://taxperience.nl/en/news/tag/human-capital)
## [Expats lose out in court](https://taxperience.nl/en/news/expats-lose-out-in-court)
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on March 2024
[](https://taxperience.nl/en/news/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 …
[Read news](https://taxperience.nl/en/news/expats-lose-out-in-court)
Topics: [News](https://taxperience.nl/en/news/tag/news) [Human Capital](https://taxperience.nl/en/news/tag/human-capital)
## [Teleworking agreement between the Netherlands and Belgium](https://taxperience.nl/en/news/telecommuting-agreement-nlbe)
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on December 2023
[](https://taxperience.nl/en/news/telecommuting-agreement-nlbe)
The Netherlands and Belgium reach an agreement regarding the tax implications for employers with cross-border teleworking workers.
[Read news](https://taxperience.nl/en/news/telecommuting-agreement-nlbe)
Topics: [News](https://taxperience.nl/en/news/tag/news) [Human Capital](https://taxperience.nl/en/news/tag/human-capital)
## [Year-end memorandum payroll and HR](https://taxperience.nl/en/news/year-end-memorandum-payroll-and-hr)
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on November 2023
[](https://taxperience.nl/en/news/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.
[Read news](https://taxperience.nl/en/news/year-end-memorandum-payroll-and-hr)
Topics: [News](https://taxperience.nl/en/news/tag/news) [Human Capital](https://taxperience.nl/en/news/tag/human-capital)
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