People Services News

Supreme Court: cash bonus paid for the cancellation of conditionally granted share rights is tax-deductible

The deduction limitation applies when the grant becomes unconditional and the right is both legally and factually enforceable.

Budget Day 2026 | Changes to payroll taxes

In our memorandum, we address the most important proposed changes to payroll taxes included in the 2027 Tax Plan package and some other changes. 

Dutch government’s Talent Strategy signals continued focus on attracting highly skilled migrants

Last year, the Dutch government announced plans to tighten the Highly Skilled Migrant (HSM) scheme, creating uncertainty for employers that rely on international talent. Recent developments, howe ...

Dutch pay transparency draft decree under consultation

Developments in pay transparency: definition of “pay” clarified in Dutch draft decree currently under consultation 

Treaty law interpretation of benefits derived from directly held lucrative interests

The debate about the interpretation of income from lucrative interest under treaty law has been ongoing for some time now.

Tax aspects of the 2026 coalition agreement

It remains to be seen to what extent a majority can be found for the proposed measures during the coalition government’s term of office.

Annual adjustment of salary criterion for highly skilled migrants 2026

The gross monthly salaries that apply as of January 1, 2026 have been published. For the coming year, the salary criterion will be increased by 4.46%.

A new era: working from home and the permanent establishment risk

On 19 November, the OECD released a significant update to its Model Convention and accompanying Commentary. A key feature of this update is the newly added guidance addressing the risk of creating a p ...

© 2026 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.