People Services News

2025 Spring Memorandum - tax measures

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

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 ...

Dutch Supreme Court clarifies the allocation of travel days

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 ...

Annual adjustment of salary criterion for highly skilled migrants 2025

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

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.

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

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

Evaluation of the 30% ruling

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 ...

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