30% ruling becomes 27% ruling – higher salary requirements
The 30% ruling will be reduced to a 27% ruling as of 1 Jnauary 2027. Also the required salary will increase.
From 30% ruling to 27% ruling – review expat ruling
Tax Plan 2025 mentions that the 30% ruling is changed to a 27% ruling but without further reduction of the percentage.
Can I offer fitness to my employees tax-free?
The work-related costs scheme allows an employer, to give tax-free reimbursements for fitness to the employees.
How is a birthday gift to your employee treated for tax purposes?
You would like to give your employees a gift with their birthday. Is it possible to give the birthday gift tax-free?
Low income benefit (LIV)
Do you employ workers with a low salary? If so, you may be entitled to an allowance for labour costs: the low-income benefit (LIV).
Final levy WKR 2023 to be declared in 2nd return period 2024 at the latest
Did the employer exceed the free space of the work-related costs scheme in 2023? Then you must declare the final levy due no later than in the wage tax return for the 2nd period of 2024.
The 30% ruling in 2024 – what has changed?
As of 1 January 2024, the 30% ruling changed in several areas
New developments regarding the 30% ruling
New proposed changes to the 30% ruling: lower tax free allowance and taxation of assets
Preparing, adopting and publishing the annual report of a private limited company
What are the rules in the Netherlands around the preparation, adoption and publication of the annual report?
Tax-free travel allowance increased to EUR 0.23 per km as of 2024
The amount an employer can give an employee per business kilometre tax-free will increase from €0.21 to €0.23 from 1 January 2024.
Application of anonymous rate in the payroll administration
This guide tells you when to apply the anonymous rate and how to process this in the payroll tax return
Employee insurance contributions which are paid by the employer
Employee insurance protects salaried employees against loss of income. The premiums are paid by the employer.
Untaxed discount for products from employer’s own company
A targeted exemption applies to discounts on products from the employer’s own company. Three conditions must be met.
Deduction of food and beverage expenses
Can costs of food and beverage be deducted from the business profit and can the VAT be claimed back?
What is a transition compensation and how is it calculated?
In this article, we will discuss when an employee is entitled to transition compensation and how to calculate the transition compensation.
Fixed-term or defined employment contract ends by operation of law
A temporary contract ends automatically on the agreed end date. What are the tax and legal rules regarding a fixed term contract?
Tax rates in the Netherlands 2023
An overview of the income tax rates, premiums social security and most common tax credits for 2023
Interest on corporate tax payments
Interest is charged by the tax authorities on corporate tax claims if the claim is late due to late filings or late payments.
We can take over your existing payroll
Do you have doubts about your current payroll? We may be able to take over your payroll. But what is the right time to transfer your payroll to us?
Tax benefits for entrepeneurs: take advantage of the available deductions and benefits
What taxes do you have to deal with as an entrepreneur? What deductions are there for entrepreneurs? Which tax breaks can you use to your advantage as a self-employed person?
The work-related costs scheme (WKR)
The work-related costs scheme is a tax regulation under which the allowances and benefits in kind that employers give to their employees can remain tax-free to a certain extent.
Court: the 30% ruling can not be continued if the period between end of employment and new employment contract is more than three months
The court ruled that one of the conditions of the 30% ruling is that there must be no more than three months between the end of employment with the old employer and the conclusion of the employment contract with the new employer.
I have not lived or worked in the Netherlands the whole year. Can I claim a refund?
Tax refund if you were not in the Netherlands the entire year The fact that you arrived in or left the Netherlands during the year will often lead to a tax refund if wage tax was withheld on your salary. The same if you were not living in the Netherlands at all but only worked…
Changes related to your payroll administration in 2023
The new rules for withholding and paying of payroll taxes as of January 1, 2023
Rules regarding illness of an employee and the salary which has to be paid
This article discusses all the rules regarding the obligations of the employer and the sick employee.