Pseudo-final levy on fossil-fuel lease cars from 2027: time to review your fleet policy?
By Taxperience on October 2025
According to the current plans of the Dutch government, as of 1 January 2027, an additional tax burden will apply to employers who provide newly registered non-electric lease cars to their employees. This pseudo-final levy amounts to 52% of the taxable benefit (“bijtelling”) of the ca …
Processing of Box 3 'Real Return Statements' temporarily suspended
By Taxperience on September 2025
The Dutch Tax Authorities have temporarily suspended the processing of Box 3 'Real Return Statements' (so-called “OWR”) out of precaution. The OWR forms currently received will be kept pending until the problem in the automated IT assessment process is resolved. This is expected to be …
New lucrative interest legislation to be proposed
By Taxperience on May 2025
The State Secretary of Finance has indicated that the 2026 Tax Plan may include a legislative proposal to prevent lucrative interest taxation being mitigated by contributing such lucrative interest to a company (for instance NV or BV).
Legislative proposal on actual return in box 3
By Taxperience on May 2025
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 …
Results of the evaluation of the 30% ruling – and what’s next?
By Taxperience on June 2024
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 …
Supreme Court issues important decisions related to box 3 taxation
By Taxperience on June 2024
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 …