Category: Dutch Tax System
Latest Developments on the 30% Ruling
Last October the government of the Netherlands released a document announcing its future plans. The paper was finalized after a negotiation of more than 200 days. The document promises changes in various aspects of society. They include additional police funding and improvements of counterterrorism and cyber security. The government also envisages reforms in the labour […]
Extended Exemption from Dutch Withholding Tax on Dividends
On September 19, 2017 (Budget Day in the Netherlands) an official legislative proposal for amendment of the Dutch withholding tax on dividends was published in connection to the Tax Plan for 2018. In summary, the proposal referred to a broadened exemption from withholding tax on dividends applied unilaterally with the aim to maintain the favourable […]
Taxation in Holland
The Dutch government obtains its revenue mostly by taxation. The Financial Ministry implements the national legislation on taxes and the Belastingdienst deals with its actual execution. You must pay taxes if you generate income while staying in Holland. A brief history of taxation in Holland Dutch people started paying taxes centuries ago. In the 1800’s […]
30% Reimbursement Ruling in the Netherlands: FAQ
Below are the answers to the most common questions regarding the 30% reimbursement ruling in the Netherlands: When should I apply for the 30% reimbursement ruling? Expats may apply for this tax advantage within 4 months after the conclusion of their employment contracts. For those applying after the 4-month interval, the ruling becomes effective on […]
Mandatory VAT Registration in the Netherlands
Every Dutch company is required to subscribe at the Trade Registry of the Chamber of Commerce. This is a necessary prerequisite for VAT registration and fulfillment of other financial duties. The procedure is mandatory for all types of legal entities, including private limited companies, companies with limited liability, foundations and associations. Registration at the Chamber […]
Netherlands VAT Rates Explained (21%, 9%, 0%)
The Netherlands uses a value-added tax system (short: VAT). This system is very similar to the system that is used in other states of the European Union. Not all transactions are subject to VAT, but in Holland, it is very common to charge this value-added tax. The regular tax rate is 21%, and this rate […]
Dutch Corporate Tax
Dutch corporate tax deals with the tax that should be paid in the Netherlands, on the profits that are earned by companies. A number of rules apply to this, but in general, a Dutch company has to pay 19% corporate tax. This is also called ‘vennootschapsbelasting’ in Dutch. This tax applies to the worldwide profits […]
Everything You Need To Know About The 30% Ruling
As an expat, one incurs significant costs, especially upon relocation. Depending on the situation, an expat may have to pay for visa, residence permit application, driving licences, Dutch courses, housing and bills. The 30% ruling is created to mitigate the negative effects of these expenses on one’s income. Conditional on eligibility, the 30% rule means […]
Netherlands Tax Haven of Europe
If you would ask a regular Joe in the streets in the Netherlands, he would probably not define the Netherlands as a 'tax haven'. However, for some companies, the Netherlands was regarded as a tax haven. The taxation system in the Netherlands focuses on attracting foreign capital, and a great way to do this, is […]
Dividend Tax in the Netherlands: Rates, Exemptions & International Rules
The dividend tax Netherlands is a kind of income tax on payments of dividends to the shareholders of companies. The Netherlands tax law has provisions for a fixed rate on dividends. In case the business meets particular criteria, tax exemptions may apply. Our local agents can give you comprehensive information on tax compliance with respect […]
Corporate Tax Rate in the Netherlands (2025): 19% & 25.8% Explained
The Netherlands and its taxation system offer many special benefits to international investors. Corporate taxation in the country varies depending on the taxable profit of businesses: there are two rates determined by the amount of income. Our local lawyers are available to assist you in opening a company and fulfilling the requirements for your full […]
Taxes in the Netherlands: 2025 Guide to Income Tax, VAT & More
Physical and corporate persons who are employed or perform business activities in the Netherlands need to follow the local requirements for taxation. Paying taxes in the Netherlands is obligatory both for companies established in the country and branches of international entities. Substance has a role in the tax status, a business address in the Netherlands […]
