Income tax Box 3 in the Netherlands – Interim status

Update: November 2025 The taxation of assets in Box 3 of the Dutch income tax system remains a recurring topic. Since the Dutch Supreme Court’s so-called ‘Christmas ruling’ (Kerstarrest) in 2021, the tax system has undergone several adjustments, yet many uncertainties remain in 2025. This article provides an overview of the most important developments and […]
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 […]