New VAT identification number? Do not dispose of your old VAT number! All entrepreneurs with a sole proprietership will receive a new VAT identification number in the coming period. However, this does not mean that the old VAT number can be thrown away. The entrepreneur must continue to use this old number for communication with…
Income from home and work: Box 1 The categories which comprise the income from work and home are: profits from business or professional activities income from employment result from other activities income in the form of periodic payments income from home expenses for income provisions negative expenses for income provisions 1. Profits from business or…
Income from substantial interest: Box 2 Income from a substantial interest in a company, including capital gains or losses, is subject to income tax and is taxed at a rate of 25%. A taxpayer is regarded as having a substantial interest in a company if he or she, either solely or with his or her…
The Dutch tax system If you live in the Netherlands, you qualify as a resident taxpayer. If you live abroad and receive income from the Netherlands that is taxable in the Netherlands, you qualify as a non-resident taxpayer. In both cases, you will be subject to Dutch income tax. Types of income For income tax…
Changes to the 30% ruling as of 2019 As you may have heard, the duration of the 30% ruling has been reduced as of January 2019. This also counts for those who have already been granted the 30% ruling before 2019. Below you can see what has changed and what this means for you. Your…