Dutch tax changes from 2015

Posted on 9th January, 2014

Estimated reading time 3 minutes

From 1 January 2015, the Dutch Government will introduce a number of tax and savings related changes.  The key changes are summarised below.

  • Changes to the work-related expenses will become mandatory for all employers.
  • New tax bands and rates introduced:
Tax bands Proposed rates 2015
Up to EUR 19,822 36.5% (8.35% tax + 28.15% national insurance)
EUR 19,822 – EUR 33,857 42% (13.85% tax + 28.15% national insurance)
EUR 33,857 – EUR 57,585 42% (tax only)
Over EUR 57.585 52% (tax only)
  • Working people will be entitled to a higher labour tax credits.
  • In 2016, immigrating and emigrating tax payers will be entitled to a pro-rated tax credit only.  Transitional rules will apply in 2015.
  • Members of ‘life course plans’ will be allowed to cash in their savings and receive the first 20% tax-free.  The remaining 80% will be taxable.
  • New pension and annuity products will be introduced, which will be net of tax.
  • No extension of the 16% crisis tax
  • Simplification of the rules for mortgage interest deduction on a principal home (in situations where an individual has two houses under a mortgage loan at the same time and is left with a debt after having sold a house).

The Budget also introduced changes for non-resident tax payers, which will allow individuals – under certain conditions – to be treated as ‘qualifying tax non-residents´ and thus eligible for certain tax-deductible benefits that resident tax payers are entitled to, such as mortgage interest payments for the principal residence in their home country.  Further information will be provided when details for obtaining ‘qualifying tax non-resident’ status have been published.

For further information or to discuss the consequences of the above, please contact Rina Driece on +31 10 224 6 424 at Loyens & Loeff Rotterdam- www.loyensloeff.com.


Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

Circular 230 disclosure

To ensure compliance with requirements imposed by the IRS and other taxing authorities, we inform you that any tax advice contained in this article (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.


If you would like to copy or otherwise reproduce this article then you may do so provided that: (1) any such copy or reproduction is for your own personal use or if it is made available to any third party it is done so on a free of charge basis; and (2) the article is reproduced in full together with the contact details, disclaimer and any logos as they appear on each article.