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Dutch Government has announced its intention to limit tax relief on the 30%-ruling.

Under the 30% ruling an employer can provide a tax-free allowance to qualifying employees recruited or seconded from abroad to cover expatriate expenses.  The maximum tax-exempt allowance is set at 30% of the employee’s income that is subject to Dutch…
Posted on 28th June, 2022
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The Netherlands: Dutch Budget 2022 – New Tax brackets and Tax Free Allowances

Dutch wage tax rates have been updated in the Dutch Budget 2022 as have the tax free limits of the Employment Costs Scheme which allows employer to provide tax free allowances and benefits in kind to employees. New Dutch income…
Posted on 3rd January, 2022
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Netherlands – Change of tax allocation rules for severance payments in cross-border situations

After 5 February 2022, the right to levy tax on severance payments in cross-border situations will no longer be based on the allocation of taxation rights over the last twelve months of the employment. Instead (in principle), it will be…
Posted on 3rd January, 2022
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Netherlands – A new tax exempt working from home allowance

Since 1 January 2022, employers can provide a tax exempt ‘working from home allowance’ of EUR 2 per working day. The allowance is intended to cover any additional expenses incurred when working at home (heating, coffee/tea etc.). This working from…
Posted on 3rd January, 2022
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Remote working in Belgium and Germany – extension

The Netherlands has concluded mutual agreements with Belgium and Germany on how to apply the double taxation agreements for cross-border employees under the COVID-19 measures. The mutual agreements which were concluded on 6 April 2020 with Germany and 8 May…
Posted on 8th January, 2021
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Continuation of the fixed commuting allowance during COVID-19

Employers may grant a tax-exempt fixed commuting allowance to their employees, dependent on i.a. commuting distance, travel frequency and EUR 0.19/km. Because of the current COVID-19 measures, employees preferably work at home as much as possible, which would have a…
Posted on 4th January, 2021
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Dutch large enterprises become eligible for the Fixed Cost Allowance pursuant to approval European Commission

As the lockdown measures are extended, the Dutch government envisages to open the Fixed Costs Allowance (TVL) to large enterprises and increase the subsidy amount significantly. On 16 March 2021, the European Commission approved the envisaged measures. The TVL is…
Posted on 4th January, 2021
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Remote working in Belgium and Germany

The Netherlands has concluded mutual agreements with Belgium and Germany on how to apply the double taxation agreements for cross-border employees under the COVID-19 measures. Due to the travel restrictions caused by COVID-19 measures, cross-border employees may face taxation of…
Posted on 4th January, 2021
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Pensions – lump sum payment allowed as from 2022

Contrary to most European countries, accumulated pension capital cannot be paid to an employee in a lump sum under Dutch law. Accumulated pension capital must be paid in lifelong annuities from the retirement date. In order to give employees more…
Posted on 2nd January, 2021
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Is the European Court of Justice opening the door to material employment practice in social security?

On 16 July 2020 The Court of Justice of the European Union ruled that international lorry drivers who work in more than one country are covered by social security regime in the member state in which their employer has its…
Posted on 9th January, 2020
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The Netherlands: Q&A Coronavirus employment

Introductory remarks The coronavirus (COVID-19) is currently causing concern and uncertainty and poses challenges to companies and individuals alike. A number of legal issues are also emerging. This article aims to highlight the most important points from a Swiss employment …
Posted on 4th January, 2020
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Temporary Aid Scheme to Maintain Employment (NOW)

On 31st of March the temporary aid scheme to compensate wage costs in connection with the Coronavirus was announced (Temporary Aid Scheme to Maintain Employment, in Dutch: Tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid). Download PDF Further information For further…
Posted on 4th January, 2020
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Netherlands: Dos and Don’ts: Best practice when dealing with a visit by the Dutch Labour Inspectorate

The Dutch Labour Inspectorate (Inspectie SZW) can visit a workplace without prior notice, to ensure that employers comply with the law and that everything taking place at a workplace is legally compliant. The Labour Inspectorate has supervising powers in regard…
Posted on 1st January, 2020
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The Netherlands: Dutch Budget 2020 – New Tax brackets and Tax Free Allowances

There have been two relevant updates to Dutch wage tax, according to the Dutch Budget 2020. Alongside a two-bracket tax system, there has also been an increase from 1.2% to 1.7%  for the tax free allowance  for the first 400,000…
Posted on 1st January, 2020
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Dutch minimum wage applies to crew on ships with Dutch home harbour, Dutch state council rules

On 17 April 2019, the Dutch State Council (Raad van State) ruled that the Dutch Act on Minimum Wages applies to seafarers working on board of harbour tugboats (havensleepboten), provided their home harbour is in the Netherlands. This means that…
Posted on 5th January, 2019
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Obligation to report posted employees as of 1 July 2019

The obligation to report any posted employees in the Netherlands will enter into force from 1 July 2019. This means that companies and individuals who want to provide services in the Netherlands have to report posted employees to the Dutch…
Posted on 3rd January, 2019
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Dutch Budget 2018 – other tax and social security proposals

Dutch Budget 2018 - other tax and social security proposals The Dutch Government has announced its plans for the tax year 2019 and future years. We examine the issues most relevant to Dutch employers and their employees. Transitional rules for…
Posted on 11th January, 2018
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Term of validity 30%-ruling reduced from eight to five years

The Dutch government intends to reduce the term of validity of the 30%-ruling from eight to five years as from 1 January 2019. The proposal applies to both new and existing situations. It was accepted by the Cabinet on a…
Posted on 4th January, 2018
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Dutch Budget 2018: new tax rates and bands, changes to the employment status of listed company non-executives, pensionable age change, and promises of clarity on contractor status

The Dutch Government has announced its plans for the tax year 2018 and future years. The issues most relevant to companies employing staff in the Netherlands are as follows. Reduction in the life of the special tax regime for inbound…
Posted on 11th January, 2017
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Urgent changes to pension schemes required by 1 January 2018 changes to the legal retirement age

With effect from 1 January 2018, the legal retirement age for collective pension schemes (second pillar pension) will increase from 67 to 68. The increase of the legal retirement age is  likely to result in pension schemes exceeding the maximum…
Posted on 11th January, 2017
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Intra Corporate Transfer Directive and international assignments: a Netherlands case study

In this article we examine the implementation of the Intra Corporate Transfer Directive (“ICT Directive”) in the Netherlands, as an illustration of its implications for employers in a particular jurisdiction, and to highlight some “knock-on” effects in other EU countries.   …
Posted on 7th January, 2017
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Employees working cross-border Germany and the Netherlands: where to pay tax on termination payments

In our January 2016 newsletter we informed you about the new double tax treaty between the Netherlands and Germany (the “2016 Tax Treaty”).  In that article we highlighted an area of uncertainty with regards to the allocation of taxation rights…
Posted on 3rd January, 2017
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Good news for non-resident EU taxpayers with overseas income: ECJ rules on personal deductions

The European Court of Justice (the “ECJ”) has brought good news for many individuals who live and work across EU borders, in a case in which Loyens & Loeff acted for the taxpayer.   According to the ECJ, an individual…
Posted on 3rd January, 2017
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The Netherlands and China Sign Social Security Treaty

On 12 September 2016, a social security treaty between The Netherlands and China was signed.  The treaty will probably become effective sometime in 2017.  This treaty does not cover all social security schemes of The Netherlands and China. Employees from…
Posted on 11th January, 2016
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Enforcement of The Deregulation of Assessment of Independent Contractor Status Act postponed until 1 January 2018 (DBA Act)

Background Since the abolition of the VAR (Declaration of Independent Contractor Status) on 1 May 2016 there has been a great deal of disquiet and uncertainty among clients and the contractors/self-employed regarding the DBA Act. Recent developments On the advice…
Posted on 11th January, 2016
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Temporary Employment Contracts – New Dutch Supreme Court Ruling

On 4 November 2016, the Supreme Court gave judgment in the Care 4 Care case in respect of two issues that are of great importance to the employment agency industry.  The law describes the temporary employment contract as an employment contract…
Posted on 11th January, 2016
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Digital Rights Ireland Challenges EU-US “Privacy Shield”

Privacy advocacy group Digital Rights Ireland is challenging the EU-US "Privacy Shield" (allowing for EU-US data transfers based on self-certification by US companies) before the EU's General Court, accusing it of failing to provide sufficient guarantees to ensure adequate data…
Posted on 10th January, 2016
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Dutch Budget Announcements for 2017

On 20 September, the day of the opening of the Dutch Parliament (Prinsjesdag), the Dutch Government announced its plans for the tax year 2017. The issues relevant to HR departments The issues most relevant to Dutch employers and their employees…
Posted on 9th January, 2016
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Understanding Dutch tax residence issues

Last year we reported a case involving a Dutch national who claimed an exemption from import duty and tax on his personal property, including his car when he returned to the Netherlands after living outside the EU for a number…
Posted on 8th January, 2016
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Work permits required again for Japanese nationals in the Netherlands

In December 2014 the Dutch Council of State confirmed that Japanese nationals no longer require a work permit to work in the Netherlands, although a residence permit was still required. The Council referred to the Dutch-Japanese trade treaty, which states…
Posted on 8th January, 2016
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Improved enforcement of cross-border posting

The Act on Employment Conditions for Posted Workers in the EU came into force on 3 June 2016. The Act implements the European Enforcement Directive and aims to improve the protection of posted workers. Below is an overview of the…
Posted on 7th January, 2016
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Wage tax obligation for supervisory board members abolished – choices to be made

From 1 May 2016, members of the supervisory board of directors will no longer be considered as employees for Dutch wage tax purposes. Further to the discussions in the Senate with respect to the Deregulation of Assessment of Independent Contractor…
Posted on 4th January, 2016
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Dutch Supreme Court rules on 150 km requirement in 30%-ruling

Following a ruling by the European Court of Justice (ECJ), on 4 March 2016, the Dutch Supreme Court concluded that the 150 km requirement and the reduction rule in the 30%-ruling is not contrary to EU law.  (For more information…
Posted on 3rd January, 2016
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Tax penalties imposed lead to rejection of migrant sponsor licence

In the first case of its type, an employer has challenged the fact that their sponsor licence was rejected in court on the basis of tax penalties they had suffered, and lost their case. Dutch employers are obliged to register…
Posted on 3rd January, 2016
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New Whistleblowers Act adopted

In March 2016, the Dutch Senate adopted the House for Whistleblowers Act (Wet Huis voor klokkenluiders) which is expected to enter into force on 1 July 2016. Background The House for Whistleblowers Act introduces legal protection for whistleblowers (those who…
Posted on 3rd January, 2016
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Declaration of Independent Contractor Status in the Netherlands to be scrapped: self-employed affected

On 2 February 2016, the Dutch Senate passed the Deregulation of Assessment of Independent Contractor Status Act (Wet Deregulering Beoordeling Arbeidsrelaties).  As of 1 May 2016, the Declaration of Independent Contractor Status (VAR) will be abolished. Background Currently, companies who…
Posted on 2nd January, 2016
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Dutch crisis tax not incompatible with European Human Rights Convention

On 29 January 2016, the Supreme Court of the Netherlands ruled that the one-off crisis tax, including its extension, is not incompatible with the ownership right of Article 1 of the First Protocol to the European Convention on Human Rights…
Posted on 1st January, 2016
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Dutch Supreme Court delivers judgment on two proceedings in the 30%-ruling

On 29 January 2016 the Dutch Supreme Court concluded that cross-border workers may not apply the 30%-ruling to the Belgian part of their wages when invoking the compensation rule under the tax treaty between Netherlands and Belgium, and that the…
Posted on 1st January, 2016
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New income tax treaty between the Netherlands and Germany impacts cross border workers

After a slightly longer than expected ratification process in the Netherlands, the new income tax treaty with Germany became effective from 1 January 2016. Created to prevent double taxation, the treaty provides guidelines for determining which country has the right…
Posted on 1st January, 2016
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New rights to request flexible working in the Netherlands

On 1 January 2016, the Flexible Working Hours Act (‘FWH’) entered into force which aims to improve the work-life balance of Dutch employees. Under previous legislation, an employee could only request an amendment of their working hours, such as an…
Posted on 1st January, 2016
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Dutch temporarily reduce fines for employers’ work permit breaches

Employers in the Netherlands will now face a reduced fine of €8 000 per person for employing workers from outside the European Union, European Economic Area and Switzerland that do not possess a work permit until a revised fining system…
Posted on 1st January, 2016
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Pension changes for defined contribution schemes of expats in the Netherlands

In 2015 a new Decree on the international aspects of pensions affecting expatriate employees was published.  Changes were proposed to allow more flexible retirement benefits for participants in a defined contribution (DC) scheme. The Dutch Pension system is generally considered…
Posted on 1st January, 2016
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Recent conclusions of Advocate General on 30%-ruling impacting expatriates

The 30% ruling is a fiscal facility for foreign employees who have specific skills or expertise, which are scarce in the Dutch labour market, who come to work in the Netherlands and who meet certain other conditions.  Under Dutch law…
Posted on 10th January, 2015
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Dutch Budget Announcements for 2016

On 15 September, the day of the opening of the Dutch Parliament (Prinsjesdag), the Dutch Government announced its plans for the year 2016 and beyond.  They aim to reduce the tax burden on tax payers and to stimulate economic growth…
Posted on 10th January, 2015
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Nationals from Croatia still need a work permit

Employers in the Netherlands who are hiring nationals from the EU, EEA or Switzerland do not need to possess a work permit for these employees due to the free movement workers enjoy between countries within the European Union (as contained…
Posted on 10th January, 2015
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New act to tackle false employment relations in The Netherlands

The Act on Tackling False Employment Relations (Wet Aanpak Schijnconstructies: “WAS”) will come into force in the Netherlands in three phases on 1 July 2015, on 1 January 2016 and on a date yet to be determined .  Designed to…
Posted on 7th January, 2015
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Netherlands: tax update for internationally mobile employees

In our previous newsletter, we looked at the laws surrounding the tax deductibility of mortgage interest paid on a Dutch property.  In recent months, a number of new cases have been referred to the courts concerning the possible tax relief…
Posted on 7th January, 2015
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Netherlands: Amendment to proposed changes to employer deductions for hired contractors

Following considerable criticism, the proposals to change an employer’s liability to make tax and social security deductions for hired contractors have been amended.  New rules will now come into force from 2016. In September 2014 we informed you of proposed…
Posted on 6th January, 2015
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Rules on mortgage interest tightened for Dutch expatriates

The Dutch Supreme Court has tightened the rules for tax deduction on mortgage interest payments for Dutch tax residents who are temporarily working abroad. In the Netherlands interest paid on a mortgage for property that is used as principal place…
Posted on 5th January, 2015
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ECJ to rule on import duty exemption for Dutch national moving back to Netherlands

The Dutch Supreme Court has asked the European Court of Justice to rule on the regulations for import duty exemption for personal property. The case involves a Dutch national who for a number of years worked in a non-EU country. …
Posted on 4th January, 2015
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Japanese nationals no longer require work permit to work in the Netherlands

In December 2014 the Dutch Council of State confirmed that Japanese nationals no longer require a work permit to work in the Netherlands, although a residence permit is still required. The removal of the work permit requirement will reduce the…
Posted on 3rd January, 2015
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ECJ update on 150km limit for 30% ruling

The European Court of Justice ruled on 24 February 2015 that the 150 km limit for the 30% ruling is in principle not in conflict with the free movement of employees under EU law.  The Dutch National Court will now…
Posted on 3rd January, 2015
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Is joining a tax favourable Dutch pension scheme the best option for expatriate employees?

Most expatriate employees who start working in the Netherlands can join a tax favorable Dutch pension scheme.  However, according to a recent article by Bas Dieleman in ‘Pensioen & Praktijk’ (an English language version of which is available below), joining…
Posted on 1st January, 2015
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30% ruling referred to European Court of Justice

30% ruling referred to European Court of Justice The 30% ruling, which allows Dutch employers to pay a tax-free allowance to employees recruited from abroad, has been referred to the European Court of Justice. Under current law, employers may pay…
Posted on 12th January, 2014
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Employers need to act on Dutch pension changes from January 2015

From 1 January 2015, the maximum amount that an individual can save in their pension without incurring a tax charge will be reduced.  Companies need to act now to ensure that their pension plans comply with the new rules. What’s…
Posted on 10th January, 2014
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Dutch law set to change on employer deductions for hired contractors

Proposed changes have been put before the Dutch Parliament regarding an employer’s liability to make employment tax and social security deductions for hired contractors. Current obligation Currently, a company hiring a self-employed person is fully exempt from paying employment tax…
Posted on 9th January, 2014
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EU, EEA and Swiss nationals no longer required to register with Dutch Immigration Authorities

On 16 July 2014 the Dutch Government ruled that nationals of the European Union, the European Economic Area or Switzerland are no longer required to register with the Dutch Immigration Authorities ("IND") if they wish to stay in the Netherlands…
Posted on 9th January, 2014
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Dutch employee not required to pay Dutch tax for money earned in Germany

Following a ruling by the Dutch Court in May 2014, a Dutch employee has been granted tax relief for income he earned in Germany. Germany was the 'economic employer' In 2011, an employee of a Dutch company was seconded to…
Posted on 9th January, 2014
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Dutch government to change the Minimum Wage Act

The Dutch Government has announced plans to change the Minimum Wage Act during 2015 to bring it in line with the current employment market. What’s changing? The planned changes address four key areas: The scope of the Act and whether…
Posted on 9th January, 2014
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Dutch tax changes from 2015

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:…
Posted on 9th January, 2014
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Work-related expenses scheme compulsory as of 2015

In a previous update we informed you about the taxation scheme for work-related expenses (‘werkkostenregeling’) which was introduced in 2011. The law allowed employers to choose between applying this new scheme or continuing to apply the former legislation if that…
Posted on 7th January, 2014
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Dutch lower court rules on 16% crisis tax

In May 2014 the District Court in The Hague issued the first decisions in numerous court cases against the 16% crisis tax which we wrote about in a previous update. The Court ruled in favour of the tax authorities, the…
Posted on 7th January, 2014
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Rules for obtaining a residence permit for wealthy foreign nationals revised

Since 1 October 2013, wealthy foreign nationals may qualify, contingent on certain conditions, for a residence permit (see our earlier update). As per 1 June 2014 the rules have been revised. The principal changes are as follows: Wealthy foreign nationals…
Posted on 7th January, 2014
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Dutch Supreme Court rules on taxation of excessive leaving bonuses

On 20 June 2014 the Dutch Supreme Court ruled that the employer tax due on excessive termination payments is not contrary to international law. In early 2013 we updated you on the Dutch employer tax due on so-called excessive redundancy…
Posted on 7th January, 2014
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Dutch Ministry of Finance publishes new guidelines on reimbursement of business travel expenses

On 23 June 2014 the Dutch Ministry of Finance published an update of a Directive with guidelines for the tax treatment of benefits provided by employers to employees, including the reimbursement of expenses incurred during business trips abroad, such as…
Posted on 7th January, 2014
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New Case Law on 30% Ruling

Recently, new Court decisions were published regarding the conditions for the 30%-ruling to apply at a later point in time than the start of employment in the Netherlands. Scarce specific skills One of the conditions of the 30%-ruling is that…
Posted on 6th January, 2014
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Temporary 16% employer tax retained for 2014

The 16% employer tax, introduced as a temporary measure for 2013, will apply again in  2014. (See our February 2013 article). In 2014, employers will have to pay 16% tax on the 2013 taxable income from present employment (loon uit…
Posted on 11th January, 2013
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New guidelines – Dutch Ministry of Finance brings more clarity in 30% tax ruling

On 12 September 2013 a new Decree of the Dutch Ministry of Finance became effective, replacing the 2005 Decree. The new Decree has retroactive effect from 1 January 2012. The highlights Under specific circumstances, extraterritorial expenses can be compensated tax…
Posted on 10th January, 2013
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Wage tax/social security – withholding obligations for non-Dutch employers

New legislation offers relaxation of administrative burden for non-Dutch employers hiring out personnel to a Dutch group company. By making their employees available to a Dutch group company non-Dutch employers are deemed to have a permanent establishment for wage withholding…
Posted on 6th January, 2013
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30% tax ruling no longer limited to one employment relationship

Under the 30% tax ruling, foreign employees working in the Netherlands may be eligible for tax relief. The Court of Appeal has now ruled that the relief can be granted for two or more employment relationships that exist at the…
Posted on 4th January, 2013
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The 30% ruling amended

Under Dutch law expatriates working in the Netherlands may be entitled to tax-free compensation equal to 30% of their gross remuneration.  This law has now been subject to a number of amendments. The Dutch Parliament has amended legislation governing the…
Posted on 1st January, 2012
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Further tightening for the 30% ruling for incoming expatriates

The 30% ruling is a fiscal facility for foreign employees who have specific skills or expertise which are scarce on the Dutch labour market and who come to work in the Netherlands, and who meet certain other specific conditions.  Under…
Posted on 10th January, 2011
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Dutch “Heineken case” extending transfer of undertakings legislation to posted workers has EU-wide impact

On October 21, 2010 the European Court of Justice held that employees need not have an employment contract with the transferor in order for transfer of undertakings legislation to apply to them. Facts and circumstances Within Heineken the staff who…
Posted on 4th January, 2011
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Netherlands: New rules for trading of non-listed employee stock

Employees working in non-listed companies may soon be allowed to trade their employee stock amongst themselves, after the Netherlands Participation Exchange (NPEX) has obtained approval from the Dutch Supervisor (AFM) to expand its on-line trading platform. It is not uncommon…
Posted on 12th January, 2010
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Netherlands: Holiday entitlement during sickness – Netherlands legislation breaches European law

Background In 2009, the European Court of Justice (ECJ) handed down a judgment regarding the accrual of annual leave during periods of illness. The ECJ ruled that sick employees were entitled to at least four weeks’ holiday (20 days) per…
Posted on 3rd January, 2010
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Netherlands: Important guidelines from the Ministry of Finance issued regarding the concept of ‘factual employer’ in double tax treaties

New approach following Supreme Court ruling On 20 January 2010, the Dutch Ministry of Finance published guidelines regarding the concept of ‘factual employer’ in double tax treaties.  Earlier guidelines from 2004, which applied solely to foreign companies with employees in…
Posted on 3rd January, 2010
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Netherlands: New employer tax charge on pension contributions for high earners

With effect from 1 January, 2010 the Netherlands has enacted a provision to discourage excessive remuneration Pension contributions for employees with a ‘high pensionable wage’ will be subject to income tax at a rate of 15%. Where applicable, this tax…
Posted on 3rd January, 2010
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Netherlands: Restricted scheme for part-time unemployment benefits introduced from 20 July 2009

Background This scheme allows employers to make employees redundant on a ‘part-time’ basis for a limited period.  The benefit for an employer is twofold, in that there is an immediate reduction in salary expenses but the experienced and trained workforce…
Posted on 10th January, 2009
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Netherlands: Budget proposals 2010 – new expenses scheme

New expenses scheme (‘werkkostenregeling’) adds complexity and increases costs for employers This year the budget proposals contain several far-reaching measures in the areas of wage tax and social security contributions.  A controversial new taxation regime, the “expenses scheme”, is outlined…
Posted on 10th January, 2009
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Netherlands: Budget changes for 2010, 2011 and 2012

New expenses scheme (‘werkkostenregeling’) adds complexity and increases costs for employers This year the budget proposals contain several far-reaching measures in the areas of wage tax and social security contributions.  A controversial new taxation regime, the “expenses scheme”, is outlined…
Posted on 10th January, 2009
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Netherlands: Ratification of new UK – Netherlands double tax treaty

The Netherlands has taken the first step towards obtaining the necessary parliamentary approval for the new tax treaty signed between the Netherlands and the United Kingdom (the “New Tax Treaty”) by submitting it to the Lower House on September 23,…
Posted on 10th January, 2009
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Netherlands: Bill regarding the taxation of “lucrative interests”

The bill 'taxation of excessive remuneration', which was sent to Parliament on 13 May 2008, includes a proposal for a new tax regime for so-called 'lucrative interests'. Executive summary A new tax regime is proposed for the taxation of certain…
Posted on 5th January, 2008
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