
Category: Dutch Tax System

Dutch Holding Company Tax Benefits
Holding companies are among the most advantageous business entities in the Netherlands due to the beneficial tax regime they are under. Furthermore, Dutch holdings are globally recognized for the conveniences they offer to both foreign and local shareholders. Investors should keep in mind that holdings are established in order to gather diverse assets of separate […]

The 10 Advantages of the Dutch Tax System
Historically, The Netherlands has been known as a European trade centre and as the maritime link between the Old Continent and North and South America, Asia, and Africa. In order to maintain its status, the country has been working to achieve an even better, friendlier business climate and attract international investors. The efforts are paying […]

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 […]



