This post contains some of the up to date (December ) expat Q and A’s as In het belastingplan zijn de eerder aangekondigde wijzigingen in de. In the Dutch tax plan, the previously announced changes to the 30% ruling In het belastingplan zijn de eerder aangekondigde wijzigingen in de. Seminar 9 november – Beyond the mismatch – Slides 9 nov Report YIN- seminar Belastingplan (Dutch) Report – YIN Seminar €˜De mismatch voorbij .

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Category: Various Expat tax matters

He has stated that, although this new criterion could be faulted, it is not in breach with EU laws. Therefore to his opinion the kilometer criterion may be taken up in the relevant tax laws.

In most cases the Supreme Court follows the opinion of the Advocate-General, however we have to await the verdict of the Supreme Court to be sure. In most cases a tax and premium benefit can be achieved in the year of migration, either moving to or moving out of the Netherlands. As to the premiums this benefit follows from the fact that premium can be calculated on a time related basis.


When the taxable income on annual basis is higher than appr. EUR 35, this time related method may well offer a benefit.

Belastingplan by Wouter Doekes on Prezi

As to the taxes, employers calculate the wage tax due on annual basis and divide the outcome over 12 months. Some confusion has recently arisen by two different lower tax courts Breda and Haarlem regarding the kilometer criterion.

Even more recently however the lower tax court in Haarlem has decided the kilometer criterion IS in breach with EU law. The Dutch Supreme Court will have to give certainty on the matter.

As the interest of being granted the ruling can be very high, it is worthwhile to invest sufficient time to assess the exact belastingpan of the employee compared to the applicable legal requirements. Please note as of the year it will most likely not be possible any more to use the stamrecht facilities, please see our recent article: Depending on the facts it may be differ, but starting from a belastimgplan payment in excess of appr.


EUR 75, a stamrecht BV may well be interesting. In the following article we in depth explain this ruling and the proposed changes therein.

Various Expat tax matters – Page 3 – Okx van Leeuwen

There are two further salary lowerings to this main requirement. However these softenings are to be financed by reducing the applicable maximum term of the ruling from 10 years to 8 years. This reduction of the term will only apply to new cases as of January 1st, In onderstaand zetten wij deze regeling en de voorgenomen wijzigingen uitvoerig uiteen.

Het verlagen van de termijn naar acht jaar geldt alleen voor nieuwe aanvragen per 1 januari Previous page Page 1 Page 2.