Dutch pension scheme for football players
Due to a Dutch pension scheme for football players and the 30% ruling, the Netherlands is an attractive country for professional football players.
Dividend vs. salary from a Dutch BV
Which is more advantageous: dividend or salary as director of a Dutch BV/NV? If you have a high salary, paying dividends is most likely more beneficial.
Business costs: declaring mixed expenses
Mixed expenses are not fully businesslike, but not entirely private either, which makes them partly deductible. We will give some examples of the limited deductible expenses.
Compensation scheme: tax treaty with Germany
If you live in the Netherlands but work and pay tax in Germany, you might pay more tax than in the Netherlands. You can compensate for this via the compensation scheme.
Avoid false self-employment (zzp)
The Dutch government wants a stricter approach against false self-employment. There must be clearer rules about whether you are seen as an employee or a self-employed professional (zzp).
Box 3: No capital gains tax before 2025
No capital gains tax before 2025. New box 3 taxation based on capital gains is planned for 2025. However, there is a big chance that this deadline will not be met.
A1 certificate: temporarily working abroad
Are you going to work abroad temporarily? Sometimes, you need an A1 certificate. Such a statement proves that you remain insured for social security in your home country.
Company bike in the Netherlands
Company bike as a fringe benefit in the Netherlands. The addition (7% per year) is added to the employee’s salary. For the employer, the VAT on the bicycle is deductible up to € 130.
30% ruling | Dutch government introduces salary cap
The Dutch government plans to put a salary cap on the 30% ruling of €216,000 per year. The Spring Statement 2022 provides an overview of the current budget year and a preview of the plans for 2023.
Remaining personal deduction in the Netherlands
Did you have a lot of personal deductible items, so that you could not fully settle these against your income? Then you have an amount left over. We call this a remaining personal allowance.