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ESG Insights for Tax & Legal | April 2025

April 30, 2025
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

2025 Spring Memorandum - tax measures

April 24, 2025
The 2025 Spring Memorandum provides insight into the policy themes that the government is grappling with at this time. It also provides a first look at the measures the government plans to take to fin ...

Enhancing Remote Work Opportunities: Amendment to the Netherlands-Germany Tax Treaty

April 11, 2025
On April 14, 2025 the Netherlands and Germany took an important step toward improving remote work opportunities for cross-border workers. The two countries agreed to amend the tax treaty so that cross ...

The EU Simplification Omnibus initiative: a new plan for EU's sustainable prosperity and competitiveness

February 28, 2025
The European Commission has adopted new proposals that will simplify EU rules for citizens and business. In the recent Competitiveness Compass, the Commission set out its vision to make the ...

Inframarginal electricity levy - Tax return deadline April 1, 2025

February 17, 2025
The inframarginal electricity levy (IME) is temporary legislation capping the revenue of electricity producers for the period December 1, 2022 through July 1, 2023 

Dutch Supreme Court clarifies the allocation of travel days

January 30, 2025
Half of a travel day must be allocated to the country of departure and half to the (final) country of arrival. That is what the Dutch Supreme Court ruled in a judgment rendered on the business trips m ...

ESG Insights for Tax & Legal | January 2025

January 21, 2025
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants

January 16, 2025
The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the glob ...

Annual adjustment of salary criterion for highly skilled migrants 2025

December 4, 2024
The gross monthly salaries that apply as of January 1, 2025 have been published. For the coming year, the salary criterion will be increased by 6.70%.

Changes to 30% ruling

October 31, 2024
The government proposes introducing a constant flat rate of 27% as of January 1, 2027. For 2025 and 2026 a percentage of 30% will still apply.

ESG Insights for Tax & Legal | September 2024

September 30, 2024
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Budget Day 2024: changes to payroll taxes and labor market developments

September 19, 2024
In our memorandum we address the most important proposed changes to payroll tax and social security contributions and labor market developments.

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