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 […]
Compulsory registration in the Dutch Trade Register when hiring out personnel
Dutch Chamber Commerce Netherlands Trade Register dispatching second personnel staff foreign employees Holland employment agency temporary work payroll blocked g-account Do you hire out personnel to companies in the Netherlands? From July 1st 2012 companies that hire out personnel in the Netherlands are subject to new rules based on the “Wet Allocatie Arbeidskrachten Door Intermediairs” […]
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. […]
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. […]