Tag Archive

Netherlands and Taxation of Certain Inter-Company Assignees

By admin

On January 20, 2010, the Netherlands’ Deputy Minister of Finance issued a decree which potentially impacts inter-company assignments to the Netherlands. According to the new decree, employees of foreign companies who are resident in a tax treaty country and are assigned to the Netherlands within an international group, are exempt from Dutch personal income... »

Netherlands and Tax Return Filing Exemption

By admin

The Dutch Revenue Service (Belastingdienst) has recently indicated that it is planning an important change with regards to the tax position on employees who are benefitting from the 30% ruling. »

Netherlands: Supreme Court Rules no Exit Tax on Pensions, Similar Payments

By admin

The Dutch Supreme Court (Hoge Raad) recently held that the Netherlands must not impose an exit tax on certain pension rights. Protective assessments can be a hindrance to emigration. »


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