Question: I am working for a Spanish company, with a Spanish contract, but my company has moved me to the Netherlands to work for another company inside the same holding since I started with them last August. Where should I pay my income taxes? Physically I am working in the Netherlands, but the contract and…
The 183 days rule Standard rule in tax treaties is that a foreign employee pays tax on his salary in the Netherlands if the actual work is done in the Netherlands. This is different if the so called 183 days rule is applicable. This rule states that the employee will be taxed in his home…
Question: I have been living in the Netherlands for almost 3 years, and worked for the same company since my arrival. I have the 30% ruling. I have built up some savings here since arriving, and kept this amount in my Dutch bank account. I therefore pay tax in the Netherlands on this each year….
Question: I am French, living in the Netherlands and thinking of purchasing a property in France. How will this property be taxed given I am NL domiciled and NL resident (not under 30% ruling). Will the position be different depending on whether I have a mortgage on the property? Answer: Since you are living in…
Question: My sister, age 58 years (a widow in receipt of a Dutch pension) lives in Holland in a rental apartment on which she has been paying rent. Recently she told us that she could purchase the property. We wish to help her to purchase it so that she can avoid having to pay rent. Will…
Question: My client is thinking of purchasing a property in the Netherlands. They do not intend to rent out the property, simply maintain it for their own infrequent visits (maybe up to 6 times per year). How will this property be taxed given they are UK domiciled and UK resident. Will the position be different…
What is the WOZ? The WOZ value is the value of your property for tax purposes. This value is assessed every year by your municipality. They send you a statement showing the value and you can request to receive the underlying report. WOZ values are based on market values. Assessments are carried out in the…
Employment tax credit (or employed person’s tax credit) A taxable person is entitled to the employment tax credit if he/she receives one of the following types of income: salary / wage; business profit; result from other activities. The income must be earned with current work. So it is not applicable on unemployment benefits, long term disability…
Question: My understanding is, that in Holland there is no capital gains tax for trading shares or other securities (options, futures). My question: are there any limitations for this regarding the number of traded securities ? With other words: is this also valid for private daytraders trading hundred shares per day? Answer: In general an individual…
Every taxpayer is entitled to the general tax credit, in Dutch: ‘algemene heffingskorting’. A tax credit is a deduction on the tax calculated on your entire income based on the box system. So first your income is calculated and reduced with the applicable tax deductions. This leads to your taxable income. Tax is calculated based…
Are you fiscal partners? If so, then you may divide certain income and deductible items in your tax returns as you wish. You may make any division you wish, as long as the total adds up to 100%. The partner with the highest income can, for example, deducts the expenditure. This offers you the greatest…
Taxation in the Netherlands is based on a ‘box system‘ whereby each box contains certain income which is taxed against a certain tax rate, with tax brackets, credits, allowances, fixed rates etc. Below you will find the most relevant rates for the current and previous years. 2021 2020 2019 2018
Fiscal partnership relates to married couples, couples living together (partners) or housemates who may determine who declares which amount of certain types of income and deductible items in their tax returns. You may then divide the balance of for example, the deductible expenditure on your owner-occupied property between you and your partner. You may make…