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

Flag on June 28th, 2022


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 tax.  The Dutch Government intends to introduce a maximum calculation base for the 30% tax free […]

Netherlands – A new tax exempt working from home allowance

Flag on January 3rd, 2022


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 home allowance will not need to be deducted from the employer’s tax-free allowance as part […]

Remote working in Belgium and Germany – extension

Flag on January 8th, 2021


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 2020 with Belgium have been extended until 30 September 2021. Due to the travel restrictions […]

Remote working in Belgium and Germany

Flag on January 4th, 2021


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 their employment income in their state of residence because of working at home, where the […]

Continuation of the fixed commuting allowance during COVID-19

Flag on January 4th, 2021


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 negative impact, in principle, because of the much lower travel frequency. In order to address […]

Pensions – lump sum payment allowed as from 2022

Flag on January 2nd, 2021


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 freedom on how to use their pension capital, the Dutch Government has now proposed to […]