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TAX Budget 2022 On 21th September 2021 the Dutch government published its Tax Budget for 2022. This Budget contained various legislative bills and legislative amendments, some of which had already been announced.  In this newsletter Witscraft highlights the most important proposed tax changes relating to income tax and wage tax relevant for private persons and employers. […]

De fiscale aftrek voor scholingsuitgaven in de aangifte Inkomstenbelasting (IB) komt te vervallen per 1 januari 2022. Daarvoor komt in de plaats het STAP-budget voor opleiding en ontwikkeling. Werkenden en werkzoekenden kunnen vanaf 1 maart 2022 een budget van maximaal € 1.000 aanvragen voor opleiding en ontwikkeling. Deze vergoeding heet Stimulans Arbeidsmarktpositie-budget (STAP-budget). Hiermee wil […]

News alert State Secretary Keijzer offers the House of Representatives a report of the research that has been conducted on the taxation of employee share option rights in ten countries that are relevant to the Netherlands as a competitive location for startups and scale-ups. The investigation shows that most countries have in general taxation when […]

Statutory holidays are the holidays to which an employee is entitled by law. With a full-time employment contract (40 hours per week), every employee is entitled to at least 20 vacation days per year, which corresponds to 4 times the agreed working hours per week. This is calculated pro rata for part-time employees. An employer […]

The concept of an income ratio will be formulated more strictly. Many preparations will be necessary to ensure the proper processing of wages, also in international situations (salary splits, change of contribution obligation, etc.). Source: Ministry of Social Affairs and Employment, 23 April 2021 The concept of income ratio (IKV) will be formulated more strictly […]

What does this mean for your AOW pension? You already receive AOW pension Your AOW pension has not changed. However, if there is a change in your personal situation, your AOW pension may also change as a result. You do not receive an AOW pension yet The rules for calculating the AOW pension have not […]

Taxpayer (resident of the Netherlands) argued that the Dutch tax on real estate in France is not fully exempted as a result of the new system whereby the fixed return on capital is calculated progressively. The court ruled that the manner in which the Netherlands grants tax relief on (fictitious) income from real estate in […]

Coronavirus Due to the coronavirus measures in the Netherlands and other countries, the IND may temporarily adjust its policy or working methods. You can find out about the latest changes on the special web page about the effects of the coronavirus. For example: The IND is delivering many residence documents at home so it is not […]