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All the days of a stay in the Netherlands count for the purposes of applying the 183-day rule

July 18, 2017

For the purposes of allocating the right to tax salary from employment, a 183-day rule has been included in tax treaties. If a resident of another State is employed by a foreign employer to work in th ...

Proposal to extend VAT adjustment rules to ‘expensive services’ has enormous impact

May 22, 2017

The VAT adjustment scheme is likely to be extended to cover the refurbishment of real estate and other so-called ‘expensive services’ such as software. It will then take longer for the VAT deduction o ...

Important update on ICT permit for Japanese citizens

January 26, 2017

The new rules contained in the Intra Corporate Transfer (ICT) Directive do not have to be applied to Japanese citizens. In principle, a person applying for a Dutch residence permit cannot choose betwe ...

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