Supreme Court has ruled out the full taxation of German pensions
On 19 June 2026, the Dutch Supreme Court handed down an important ruling affecting residents of the Netherlands who receive a German pension. It was established that the Netherlands cannot automatically tax a German pension in full. Only the portion accrued through tax-deductible contributions made in Germany at the time is taxable. What was at […]
Income tax Box 3 in the Netherlands – Interim status
Update: May 2026 The taxation of assets in Box 3 of the Dutch income tax remains one of the most discussed and dynamic aspects of the Dutch tax system. Since the Dutch Supreme Court’s so-called ‘Christmas ruling’ (Kerstarrest) at the end of 2021, the system has been amended several times, but there is still no sign of stability […]
Expats in The Netherlands (Holland)
We provide the following services to expats 30% tax ruling income tax return and refund Introduction Taxation The Dutch government aims to create an attractive environment and welcomes knowledge workers and talent from abroad. The Netherlands is on the international list of most attractive countries to do business with. However, administrative hurdles and bureaucracy need […]
The Dutch 30% ruling (30% facility) for expats
30% ruling facility expat working Netherlands tax free wage Holland subsidy income salary employment allowance reimbursement employee Extraterritorial expenses incurring from working temporarily in the Netherlands can relate to: home leave; housing; travelling to the country of origin for family visits; medical examination and vaccination; tax advisory; language courses; finding a school for the children. […]
‘Pension BV’ and emigration
‘Pension BV’ and emigration – Foreign European Holding Company Pensioen Fund You can build up pension rights by setting up your own insurance company if you are a director-major shareholder of a company in the Netherlands. One of the big advantages in setting up your own Pension BV is that the pension funds can be […]
Work in the Netherlands
NeD Tax offers advice to employers and employees about cross-border work in the Netherlands. Advice is often needed at an early stage, for example when an employee and an employer are negotiating about the Dutch employment conditions and the employment contract. Getting to know the consequences creates trust between both sides and prevents problems afterwards. […]
Company formation in the Netherlands
Within the scope of an international growth strategy it may be a logical step to expand your business to the Netherlands. Due to different reasons, this plan is often trifled with or taken too difficult. We can help you with starting up your business in the Netherlands. NeD Tax is experienced in setting up a […]