https://ind.nl/en/Pages/ukraine-effects-on-stay-or-application.aspx Ukraine: effects on stay or application On this page you can read the latest information about the consequences of the situation in Ukraine for your stay and applications. This page will be updated as new information becomes available. Last updated: 28 February 2022 Information about travelling to and from Ukraine You can find frequently asked questions about travelling from Ukraine to the […]

Severance payments, revised explanation – in international situations lookback period: total length of service instead of 12 months before dismissal (12 months only in special circumstances) Since 15 July 2014, the OECD commentary has included a guideline on the tax treatment of severance payments. Paragraph 2.7 of the OECD Commentary on Article 15 of the […]

On 5 February 2022, the Dutch Tax and Customs Administration (de Belastingdienst) has ruled in the so-called mass objection procedures box 3 for the years 2017 to 2020 in response to a judgment of the Dutch Supreme Court. The ruling states that all more than 200,000 objections that belong to these massive objection procedures are […]

Do not forget that in addition to box 3, the fraud hunt of the Dutch tax authorities still has to be solved. Fortunately, there are excellent tax judges. Dutch translation:  Niet vergeten dat naast box 3, de fraude jacht van de Belastingdienst nog opgelost moet worden. Gelukkig nog uitmuntende belastingrechters. https://www.nu.nl/binnenland/6182297/hof-vernietigend-over-belastingdienst-kan-de-rechter-de-fiscus-nog-geloven.html

Please note: from 2 February 2022 people who received their booster vaccination at least 7 days before travelling to the Netherlands are not required to self-quarantine on arrival. https://www.government.nl/topics/coronavirus-covid-19/visiting-the-netherlands-from-abroad/self-quarantine/exceptions-mandatory-quarantine

Letter state secretary Marnix van Rij after HR judgment. – Impose assessments/decisions with box 3 income on hold unless necessary (limitation period or interest of the taxpayer). – Not yet clear who will be compensated (everyone or only persons who have objected) and how to calculate. – It is not yet clear when new legislation […]

15th October 2021: Source: https://ffd.pleio.nl/news/view/d0127583-4244-415d-b9b8-19a137669d19/opzegging-verdrag-met-rusland Opzegging verdrag met Rusland   Rusland heeft met ingang van 1 januari 2022 het belastingverdrag met Nederland opgezegd. De verdragsloze situatie, die vanaf dat moment ontstaat, heeft fiscale consequenties voor belastingplichtigen met financiële/economische banden met Rusland.   De belangrijkste gevolgen voor de heffing van vennootschaps- en dividendbelasting vanaf 1 januari […]

As of the 25th of September  the Corona Toegangsbewijs (CTB) has been introduced in the Netherlands for attending events, visiting  museums, theatres, restaurants, etc. This system of checking has been implemented already in several countries. More information, including how to get a so called QR code /proof of vaccination if you have been vaccinated outside […]

From 1 October, the IND will request more evidence for ICT (Intra Corporate Transferees, Directive 2014/66/EU) applications by unrecognised sponsors. This means specifically that extra documents will be needed from that date for the transfer of an employee from outside the European Union to a branch in the Netherlands. The change will see to it […]