After years of uncertainty, earlier this month a conclusion was published by Advocate General A. Rantos addressing whether activities carried out in third countries should be considered when determini ...
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 ...
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 ...
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 ...
SEO Economic Research (‘SEO’) was commissioned by the Ministry of Finance to evaluate the extraterritorial expenses scheme, the 30% ruling and the partial foreign taxpayer status. This evaluation has ...
