Social Security - 25% working time and/or salary is the only relevant factor
By Taxperience on October 2025
If you have employees who regularly travel and work in more than one EU member state, the question may arise as to which country's social security rules apply to these employees. A recent ruling by the EU Court of Justice provides legal certainty in this area. In the case in question, …
Budget Day Special 2025
By Taxperience on September 2025
In this Budget Day Special, you will find an overview of the key proposals from the 2026 Tax Plan and additional legislative proposals. The special is divided into the following topics: measures for businesses; measures for employers; measures on VAT & excise duties; measures on r …
Taxperience named Tax Disputes Advisory Firm of the Year
By Taxperience on September 2025
On Thursday, 18 September 2025, Taxperience was awarded Tax Disputes Advisory Firm of the Year in the 'Netherlands' category. A tremendous honor for our firm and a true recognition of the work of all our colleagues at Taxperience.
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 …
Human Capital Update: 30% ruling & highly skilled migrant scheme
By Taxperience on August 2025
In recent weeks, several developments have emerged that may significantly impact the position of international employees in the Netherlands. From renewed political pressure on the 30% ruling to upcoming stricter requirements under the highly skilled migrant scheme, the Dutch governmen …
Box 3 taxation on ‘actual’ return on investment
By Taxperience on August 2025
The Dutch Tax Authorities are now approaching taxpayers individually for each year in which they determine that a declaration for Box 3 taxation on ‘actual’ return on investment basis could be beneficial (instead of box 3 taxation on ‘deemed’ return on investment basis). The form for …
ITR EMEA Tax Awards Shortlist
By Taxperience on August 2025
Taxperience has been shortlisted for the sixth year in a row as Tax Advisory Firm of the Year for the ITR EMEA Tax Awards 2025, and once again as Tax Disputes Advisory Firm of the Year. An achievement we are proud of!
No exception for private real estate investors in counter-evidence scheme Box 3
By Taxperience on June 2025
On Thursday June 12, 2025, the House of Representatives discussed the counter-evidence scheme Box 3 to be implemented. However, the proposed amendments for exceptions for private real estate investors were voted down on the basis of budgetary or feasibility grounds.
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 …