The Dutch American Friendship Treaty or DAFT makes it attractive for US expats to launch a business in the Netherlands and can even be used, in some situations to qualify for the 30%-ruling. (link naar blog over de 30% regeling). DAFT makes it easy for a person with US passport to secure a Dutch residence permit.
The DAFT visa is a special residence permit for U.S. citizens who want to live and work as self-employed entrepreneurs in the Netherlands. It is based on a treaty between the U.S. and the Netherlands that was established in 1956.
There are a few key requirements, however. You must bring a starting capital of € 4500 into the Dutch business and maintain this amount. You also have to immigrate to the Netherlands and you need to have a US passport.
The treaty allows for a residency permit for 2 years to commence initially. You can also choose what business structure you set up such as a sole trader (Eenmanszaak (EMZ)) or a BV.
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If you would like to know what the possibilities are in your case or seek advice how to apply the 30 ruling, please do not hesitate to contact us.
Frequently asked questions & responses
My wife and I are relocating to the Netherlands and we would like to speak to a Dutch as well as a US expert. We have questions about the 30% ruling and the DAFT visa. Our business has a revenu of $85.000 and my wife has a full time job with a US based company. She would like to continue to work for them, but how does that work? Will her employer have to register with the Dutch government? We currently have no links with The Netherlands.
Sander: I suppose you will apply for a DAFT visa via the company and your wife for a partner visa. One option is to register as a sole trader in The Netherlands, with other words continue your current business in The Netherland. You can then qualify for a visa via DAFT. Your wife could consequently qualify for a partner visa. Depending how your business develops the 30% ruling could be an interesting option and this would require a BV instead of a sole trader. However with USD 80k of revenue a sole trader is probably simpler as well as easy to stop in case you leave again. Please note that if you do not secure the 30% ruling upon immigration it is out of the question at a later stage. The employment of your wife is in principle no issue however if she lives in NL and works from NL this must be done via a Dutch payroll. There is then no need to have Dutch business. There may be other solutions; we will be glad to explore this with you. It is good you reached out in time whilst options are open. We can provide a complete service including the needs of the company set-up; 30% ruling and payroll solution for your wife.
My husband Fred and I just moved to the Netherlands on the DAFT Visa: Fred is the one on the DAFT who has started a sole trader company here and I am the spouse who will be working in the Netherlands with the spousal work visa. Fred is currently a 55% owner of a business in the United States and receives ~ $130,000 a year from that ownership. Will Fred be able to get the 30%-ruling? And what about myself, I still have employment in the US could I apply for the ruling too?
Sander: The 30% ruling would have been possible if Fred would have registered a BV and recruited himself from abroad. That is also possible in combination with DAFT. It seems this has not happened as you are already in NL and started as a sole trader. Conclusion: no 30%-ruling.
For yourself the 30% ruling could be possible if your US employer registers with the tax office in The Netherlands and sets up a payroll in NL. We can arrange this for your employer and provide a full service. Once you have secured this it can be transferred to another NL employer. However if you don’t qualify now you won’t qualify later either.
You are taxable from the moment you live and register in NL even if you were here staying for a limited period of time.
In 2024, the 2025 Tax Plan confirmed further adjustments to the 30%-ruling. From 2027, the maximum tax-free allowance under the 30%-ruling will be 27% instead of 30%.
Additionally, the option for partial non-domestic tax status is no longer from 1 January 2025. However, for employees who were already eligible for the 30%-ruling at the end of 2023, a transitional arrangement applies: they may still opt for partial non-domestic taxation until the end of 2026.
As in previous years, the 30%-ruling remains capped at a certain income level, known as the WNT norm (also referred to as the Balkenende norm). For 2025, this cap is set at €246,000 on an annual basis, and it will increase to €262,000 in 2026. A transitional arrangement applies for incoming employees for whom the 30%-ruling was applied in the last pay period (December) of 2022; for these employees, the income cap will only take effect from 1 January 2026.
The 30 percent ruling means that 30 percent of your salary is paid out on a tax free basis for a period of five years. Want to know if you are eligible for the 30% ruling? Do you want a second opinion after your 30% ruling was denied? Did your 30% ruling come to an end?
A well-structured and timely presentation is essential in the request to the Tax Service. Our specialized tax consultants know how to make sure your situation is well presented to the Dutch Tax Authorities. This will increase the chance your application is accepted. We have also achieved good results for internationals who came to us for a second opinion after their first application was denied.
Once the 30 percent ruling is granted the ruling will have to be processed and applied to both Wages Tax return and Income Tax return.
In order to obtain this 30 ruling in the Netherlands you are required to show a particular scarce skill or expertise and have to be recruited by a Dutch employer from abroad. Here you find the list of specific requirements:
The specific expertise requirement is mainly based on a minimum salary requirement of € 48.013 in 2026 (€ 46.660 in 2025) taxable salary plus the 30 percent allowance, which means about € € 68.590 in 2026 (€ 66.658 in 2025) gross salary (including the 30 percent tax free part);
Prior to your employment in the Netherlands you need to have lived further than 150 kilometers from the Dutch border during the last 16 months out of 24 months;
Specific regulations apply to graduates and research scientists. If PhD graduates are offered a job in the Netherlands after they graduate, they are not obligated to have lived abroad before accepting the job. The minimum taxable salary needs to be € 36.497 in 2026 (2025: € 35.468). For research scientists there is no minimum salary;
Periods in which you have lived and/or worked in the Netherlands will be deducted from the 30 ruling period. (Dutch people are obliged to have lived at least 25 years abroad before being recruited to be counted as an expat);
If you change jobs you need to be unemployed for a maximum period of 3 months otherwise you will lose the 30 percent ruling.
30 ruling Netherlands: opt for partial non-domestic taxation
After you have been granted the 30% ruling it is important that you opt for partial non-domestic taxation which releases you from the obligation to pay taxes on your worldwide wealth in box 3. On top of this you will be exempt from tax on income from savings and investments, as well as taxation on dividends from substantial shareholdings, with some exceptions. Along with some other practical advantages, such as an easier procedure for acquiring a Dutch driving license, this makes the 30 ruling a very favourable arrangement for expatriates.
If you wish to start a business in the Netherlands, it is very worthwhile to investigate whether you could qualify for the 30%-ruling as employed by your company. In this case the company and payroll will need to be set up before you start working.
If you would like to know what the possibilities are in your case or seek advice how to apply the 30 ruling, please do not hesitate to contact us.
Examples of 30% ruling situations
You have recently moved to Netherlands and started working in the beginning of 2020. Before you came to the Netherlands you have been working in Spain for the last 3 years. You are planning to apply for the 30% ruling and would like to seek assistance from a tax consultant. You are wondering if it is a problem that you signed your job contract on the first day of work, a week after you arrived in the Netherlands. However, you were hired from abroad since your employer applied for your visa and work permit with IND. You have a copy of the letter from IND stating that your employer applied for my work permit. Also you have bank statements with your Spanish address on them.
In your case it is crucial that your situation is presented correctly to the tax office. To qualify for the 30% ruling you need to be recruited from abroad. This makes it important that you sign your Dutch job contract before actually living in the Netherlands. In your case however this might not be an issue since you have proof of being recruited from abroad like the IND letter and bank statements. And probably you can also show a job offer in writing prior to the contract. We would be happy to present your situation correctly to the tax office to prevent the 30% being denied.
You are relocating from Dublin to Amsterdam within a few months. You would like to receive expat related tax advice. Your company is organising the application for the 30% tax ruling, but you want a general overview of how the Dutch system works and where advantages can be found. Also you have some specific questions about Dutch tax consequences for your existing assets in Ireland and your home country.
If the 30% ruling is granted and the tax return filed correctly there should be no tax consequences for your worldwide assets. The maximum period for the 30% ruling is 5 years. We will be glad to help with a correct and advantageous tax return next year, making use of all tax deductions possible. We can also help with the 30% ruling; you only have once chance to get this right. If you do not qualify when you enter the country you will not qualify either at a later stage.
You are moving to The Hague after signing a new contract at your company. Your employer does not have a presence in the Netherlands yet and you will be the only employee in the Netherlands. Your company is willing to create opportunities for you to qualify for the 30% ruling, for example setting up a payroll for you in the Netherlands. You do earn over the threshold for the 30% tax free ruling.
To qualify for the 30% ruling in the Netherlands you need indeed to be paid via the Dutch tax system. We can certainly set up your employer as a Dutch withholding agent which means they can run a Dutch pay roll. You will then be paid via the Dutch tax system as well as insured via NL. In most cases it is also a good option to run the salary through a payroll company in that situation. The payroll company will then make sure that the correct Dutch taxes are withheld from the salary.
You are considering moving to the Netherlands before the end of the year. Currently you are a freelancer in the UK and you have heard about setting up a BV in the Netherlands to be able to take advantage of the 30% ruling. You are wondering if that is possible since your company would probably be earning quite a bit less than the recommended BV threshold of € 120.000 – € 150.000 per year.
Normally if you start a company, with profits still on a lower level, a BV may not be now considered the best option; however with the 30% ruling benefit it certainly becomes more attractive. It is important that the various required action points are carried out in the right order so as not to jeopardize the 30 ruling possibility. We can certainly help with the setting up of a BV – also a notary public for the official incorporation is needed – as well as the preparation of quarterly VAT returns, monthly wages tax returns and annual accounts as well as the corporate and personal income tax returns.
You are already working in the Netherlands since recently and are under the 30% ruling. Your wife still lives abroad and will move to the Netherlands in a few weeks. She is a U.S. citizen and will remain working for a US company. You want to know if there is a way that your wife will also get the 30% ruling.
If your wife would set up a BV prior to moving to NL she would then become an employee of this BV and the BV would invoice the US company (now employer – then client). This way the 30% ruling may be applicable. Setting up a BV will involve some time and your wife may have to hold of the immigration process. It is important that your wife had no previous stays in NL and is not registered here yet nor has the immigration process started. There may be other options that qualify for the 30% ruling such as commencement of an NL payroll for the current US employer which is something we could arrange but it would require the cooperation of the US employer. An even simpler setup would be to use a third-party payroll company. In this your wife would become an employee of the payroll company and the payroll company would invoice the US employer.
Your employer is helping you with the application for the 30% ruling. You do in fact meet all the requirements: you did not live within 150 km of the Dutch border, your salary is high enough and you were recruited from abroad. The problem is that you completed your degree from a Dutch university and were officially registered at your family’s address within 150 km of the Dutch border. You are afraid the Dutch Tax authorities will see this as a reason to deny your 30% ruling. You want to know how to proceed and how to prove that you do qualify.
It is indeed important that the application is done correctly. It is important to include documents that state that you were living further away than 150 km from the Netherlands. Think of a CV that mentions your actual living address. Questions may be raised by the inspector but can also be dealt with later; at the moment it is best to complete the form as clearly as possible and avoid including items that could give raise to further questions.
You will start a new job in Eindhoven from the 1st of October and will apply for the 30% tax ruling. Your question is: can you already start renting an apartment from the 1st of September or is this going to compromise the 30% tax ruling?
We would be happy to help you out by answering your question regarding the 30% ruling and moving to the Netherlands. To qualify for the 30% ruling you need to have signed a job contract before you move to the Netherlands, that is September 1st in case you rent an apartment from that date. You should preferably register at the city council around October 1st.
Unfortunately, the M form is susceptible to a wide variety of possible mistakes. There are several reasons why these mistakes are made, not taking into account the many questions that need to be answered, often by expats who have only just moved to the Netherlands and need to file their M-form.
1. M form not automatically received
Often, expats who move to the Netherlands don’t automatically receive an M-form. It is often unknown to expats that they need to file the migration form, so it is not uncommon that the P-form (for regular resident taxation) is filed instead of the M form, or no form is filed at all. If you aren’t sure whether to submit the migration form, then please contact us.
2. Refund potential
If you moved to the Netherlands and were employed part of the year, your employer will have taxed you monthly as if you were employed for the whole year. Therefore, a refund resulting from the migration form is not uncommon, depending on your situation. Feel free to contact us and we will check the refund potential in your situation.
3. Language
The M form is only available in Dutch. This adds another level of difficulty to the already extensive and complicated tax return. With google translate, or with help of a friend, it is possible to file it yourself if you do not know the Dutch language. However, mistakes are easily made. Many expats try themselves and find out later that they made a mistake, and consequently the tax return needs to be corrected.
Nowadays, the M form can be submitted using the Mijn Belastingdienst website. However, when completing the tax return on Mijn Belastingdienst, the due amount or refund is not calculated. This means you could wait months before you know what the outcome of the tax return is. We file the tax return with our own software which directly calculates what you are entitled to, and therefore provides immediate clarity in regard to your tax liability.
5. Pre-filled information
The pre-filled information in the tax return often contains items that should not be declared in your tax return or does not contain items that should be declared. Therefore, it is very important to check whether you are filling your tax return correctly. Feel free to contact us if you are unsure.
Have you moved to The Netherlands in 2025? There are a few things to consider then, tax-wise. We can help you file your taxes and claim any deductions or benefits you are entitled to. But not only on the tax-side can a Dutch tax advisor help you.
A Dutch tax advisor can also help you understand the Dutch culture and language better and make your transition to the Netherlands smoother and easier. Hiring a Dutch tax advisor can save you time, money, and hassle in the long and short run. Our team has listed the most important tax-related questions and topics to consider for you.
1. M-form
Unlike the regular Dutch tax return for domestic tax situations, the deadline for the M-form is July 1st. The M-form is a tax return for migration situations. Several items in this form are declared and calculated on a pro-rata basis. The M-form is a complicated form and mistakes are often and easily made. Our specialists will be happy to file your 2025 M-form for you.
Hiring a tax advisor can prove to be very beneficial in the short and long term.
2. 30%-ruling
This brings us to the next point: the 30%-ruling. If you are eligible for this favourable ruling, this means your net wealth remains untaxed and consequently your bank accounts, other investments and property abroad do not need to be mentioned in the tax returns for the years in which the 30%-ruling is applicable. However, there is a list of specific requirements you will have to adhere to in order to apply for the 30%-ruling.
If you have an international living or job situation it might be worth letting us have a look at your situation. There are often things that can be improved. For example, if your income is from a Dutch employer, it could also be taxed elsewhere if you work abroad. The 183-day rule may be applicable if this is the case. This rule prevents double taxation deduction and is therefore something that could be worthwhile looking into.
4. Self employed or business in the Netherlands?
Have you thought about getting help with payroll taxes, Dutch VAT returns, and the like? It can be a tiresome and lonely affair, trying to file Dutch corporate taxes and VAT returns. Not to mention keeping up with the bookkeeping. Or if you are starting a business in the Netherlands, it is essential to seek help from a Dutch tax advisor or accountant. We can assist and help you decide which business structure is the best for you. We can also help with the bookkeeping and with filing your taxes correctly and in a timely fashion.
Are you receiving a gift from abroad? A gift received from outside of the Netherlands might not be subject to Dutch tax regulations. In cases where the gift originates from someone who is neither a resident nor a Dutch citizen and has relocated from the Netherlands more than one year ago, there is no obligation to pay gift tax. However, when the money arrives in The Netherlands, it is important to be aware you may become liable for box 3 tax.
These are 5 reasons to look into hiring a Dutch tax advisor. This can prove to be very beneficial in the short and long term. We are happy to advise you in the best possible way. We will be glad to file your 2025 taxes. Click here for the rates, or call or drop us an e-mail to find out specifically how much we will charge in your situation.
Are you considering moving (back) to the Netherlands? Most likely you have several scenarios in mind and you are wondering what the tax impact and benefits of each scenario would be. We would be happy to support you with tax advice. If you have already moved, we can file your M-form correctly and tax-efficient.
How to optimize your tax situation
Especially if you own (a) house(s) and have assets, a business, or other interests abroad, moving to the Netherlands is something to be carefully prepared. Moving to the Netherlands can give you several Dutch tax refund opportunities. If you seek immigration tax advice in an early stage, you can often still optimize the situation tax-wise. For example, you can organize beforehand that you are entitled to the 30% ruling by setting up a BV or being hired by a Dutch company. This would mean that 30% of your salary is tax-free and you do not have to declare your worldwide assets in your Dutch tax return (for 5 years). The timing of registration or buying a house is also very important.
M form
For the year you migrated to or from the Netherlands, you will have to file an M form which gives you several extra refund opportunities. Make sure your entire situation is carefully considered by a tax advisor to prevent costly mistakes or missed refunds.
Moving to the Netherlands example situations
You are in need of a tax advisor. You and your family are planning to move to the Netherlands next year. You and your wife will both continue working remotely for your current employers. You now have a full-time indefinite contract with a fixed annual salary. You are wondering if there is a possibility to keep it that way or that you should become self-employed and invoice your employers for services each month.
Would your UK employer consider setting up an NL payroll? This could be very advantageous for you. If you have never lived in the Netherlands before you might also benefit from the 30% ruling that way. becoming self-employed is hardly an option because working from a sole trader company requires more than just one client.
You are an Italian and received a job offer as a contractor for a German company. They would give you the opportunity to work remotely. Since your girlfriend lives in the Netherlands you are considering relocating from Italy to the Netherlands and work remotely for the German company. You want to understand how this would work tax-wise.
If the job offer involves an NL payroll through which you are paid you will become taxable in NL but your tax exposure could be limited by making use of the 30% ruling. It is important to do things in the right order to qualify for this.
You are looking for an accountant to manage your situation. You are an independent worker currently resident in the UK and you would like to relocate to the Netherlands. You would like to have some tax advice before you move.
It is important to check out possibilities prior to moving. Have you lived in NL before? Would you have a company in the UK at the moment? What will your income look like when you move to NL? There may be a favorable way to set this up. We can advise as well as look after your specific tax needs and liaise with your UK advisor if needed.
You are a US citizen moving to the Netherlands. You are looking at options to keep working for your US employer from the Netherlands and want to know more about the 30% ruling and 183-day rule.
When immigrating and registering in NL you will become taxable for your worldwide income and wealth. The 183 day rule is only relevant if you are working more than 183 days in another country than NL and then NL will grant double taxation deduction. The 30% ruling can be applicable but you must have a Dutch employer. There is various ways to create a Dutch employer but your US employer will need to cooperate to make this work. If your US employer already has a fixed establishment in NL then we can simply add you to the NL payroll or set up an NL payroll.
Your wife has signed a contract for a job in The Hague and you will be moving to the Netherlands. You are currently living in Spain, from where you are working remotely for a US employer. You intend to keep working for this US company from the Netherlands and want to know what is possible tax-wise and how to prevent double taxation.
Upon immigration, you will become taxable for your worldwide income and wealth. I assume the Dutch employer of your wife will make sure the 30% ruling is requested. Is that correct? You will also become taxable for your US employment as you will physically work in NL. This should be structured via a Dutch employment situation. There is various ways of creating a Dutch employer but it will need the cooperation of your US employer. There should be no double taxation as you should only pay tax in NL and exemption should be applied in the US. The 30% ruling may also be applicable for yourself if you meet all criteria and this will not double be the best way forward. I will be glad to help with the practical working out.
Are you living in the Netherlands but working abroad? For many expats, it is becoming increasingly easier to work remotely from abroad for their Dutch employer.
183 day rule Netherlands
Keep in mind that living in the Netherlands and working (from) abroad can have tax consequences. Your physical work location is very important from a tax point of view and determines where you have to pay income tax. In any case, it is important that you keep a close eye on how many days you work abroad in such a situation, including holidays. If people work abroad for more than 183 days, that country will also tax the income. The Netherlands should then grant double tax deductions in proportion to the days worked abroad.
Tax return consequences
If you were in the above situation or similar in 2025, please ensure that your 2025 tax return is filed correctly. Our specialized tax advisers can support you in this and ensure that you are not taxed twice or too little. . But in this case you may still be in time to organize the situation in such a way that the tax consequences are minimal or the most favorable. By submitting your international work situation to us, you can make the best possible decisions.
The tax return period is back, and 1st of May deadline is prominently highlighted in the news. But is all the attention on this dreaded date actually justified? And what about the other date we hear about, the 1st of April?
Do You Need to File a Tax Return for 2024?
If you are required to file a tax return for 2024, you’ve likely already received a letter from the Dutch Tax Authorities (Belastingdienst) inviting you to file your return. The letter specifies the final submission date for your tax return, which depends on the type of tax form you need to complete. Additionally, you may have heard that you can avoid paying interest on your tax assessment by filing your return before the 1st of April. This interest is often referred to as a penalty or tax increase, raising alarms for many taxpayers.
Filing a Tax Return After the Deadline Is Possible
For all our clients, we request an extension until the 1st of May 2026. The tax authorities grant extensions to spread the workload throughout the year. As long as your return is submitted by this extended deadline, you will not be fined. We request extensions due to the high volume of returns and processing times, ensuring each tax return gets the attention it deserves.
The shift from the the 1st of April deadline to the 1st of May coincides with the VAT return filing period, creating a challenging workload peak for us as tax filing office, especially since the VAT return deadline is strict and non-negotiable.
No Need to Panic
If you are not yet a client of ours and your tax return has not been submitted by the 1st of May, you will receive a reminder from the Tax Office. Even after receiving this reminder, there’s no need to worry. No fine will be issued immediately. If you still haven’t filed after the reminder, you’ll receive a formal warning (aanmaning), providing you with additional time to submit. Only after this will a fine be imposed. If you have received a reminder, we can still request an extension for you—but not after receiving a formal warning.
What is important?
The key is to avoid tax interest (belastingrente). This interest is charged if the tax assessment is issued after the 1st of July and is set at 6,5% for income tax. It begins accruing from the 1st of July. To prevent this, file your tax return before the 1st of May.
To avoid rushing your tax return, it’s often wise to estimate your situation and request a provisional tax assessment, which can later be adjusted with the final tax assessment. This is particularly relevant if you expect to owe a substantial amount. For refunds, this interest does not apply (unfortunately, no interest is paid on refunds), and for small payable amounts, the financial impact is negligible.
Tax Return Deadline for M Forms: July 1
The 1st of May deadline only applies to the standard P form. If you were a resident of the Netherlands for all of 2024, you will need to file a P form. However, if you emigrated from or returned to the Netherlands during 2024, you’ll need to complete an M form, which has a deadline of the 1st of July.
In some cases, no tax form is issued at all. It is your responsibility to determine whether you owe taxes and request a form if needed. In years of immigration or emigration, refunds are not uncommon, making it worth your time to check this carefully. The M form is a critical filing that changes your tax obligations, so seeking professional advice is highly recommended.
Other Reasons to File Promptly
There are situations where it’s beneficial to file your return promptly, such as when you expect a significant tax payment or refund, or if you need to apply for a mortgage. In these cases, it’s wise to contact us early. We can prioritise your return or request a provisional tax assessment to avoid interest charges.
Conclusion
You will not incur a fine or penalty for filing your return after the deadline, provided extension has been granted. If extension is requested it is important to make a reasonable estimate of your due tax and if necessary, request a provisional assessment. Extension is always possible and easy to arrange unless a formal warning has been issued. A reminder will always precede a warning, so there’s no reason to panic as long as you respond to communications from the tax authorities.
With our expertise, you can rest assured that your tax return will be filed accurately and on time. If you’re not yet a client and want to ensure your (international) tax situation is optimised, we’re here to help.
Here are some other tax tips and changes for you this year.
General
Do you expect to pay tax for the 2024 or 2025 tax year? Requesting a provisional assessment in good time, will save you legal interest. Interest is calculated if the assessment is imposed later than 6 months after the end of the calendar year (1 July 2025). The interest is 7.5% currently. To ensure that the assessment is imposed in time, we recommend that you apply for it before 1 April 2025. The assessment for the 2024 tax year must be paid at once. There is the possibility of paying the assessment for the tax year 2025 in instalments during the year. Do you have questions about this? We are happy to assist you in applying for a provisional assessment.
If you expect to receive a refund for 2019, an Income Tax return for this year must be submitted before December 31, 2024. In 2024, the 5-year term for submitting this declaration will expire.
Deductions
If possible, bundle deductible expenses such as medical expenses and donations in one specific year. For example, a deduction is achieved earlier and the threshold is only deducted once from the expenses. For donations, the threshold disappears completely if you commit to donating to a charitable institution for 5 years, which has to be agreed on in writing.
In 2024, deductible items may be taken at a maximum of the low rate of 36,97% even if your income falls in the highest bracket.
Box 3
As mentioned in the introduction, if you were planning on converting (low-yielding) assets (e.g. shares, crypto, real estate) to bank accounts, this could save a substantial amount of box 3 tax for 2025 if this is done before the end of the year. All other assets apart from bank accounts are taxed at the highest rate, while bank accounts are taxed at a lower rate.
Receivables and loaned amounts are also taxed at the highest rate, therefore it would save box 3 tax for 2025 if the amounts are received or paid back into your bank account before the end of the year. This is only applicable if, in due course, you choose for taxation on fictitious box 3 income.The green investment exemption in box 3 will be scaled back from 1 January 2025. From 1 January 2025, the green investments exemption will be reduced to € 30.000, for 2024 the exemption was € 71.251.
Home owners
If you received a one-off gift under the exemption of up to € 100.000 for a house in 2022 and you have not yet fully used this amount, you should spend it on your house in 2024; if not, gift tax will be due on the unused portion.
House buyers between the age of 18 and 35 can benefit from a one-off transfer tax/stamp duty exemption if they meet certain requirements. The limit of this starter exemption (house value limit) will be raised from € 510.000 to € 525.000 in 2025, meaning that by waiting with the house purchase until 2025, you could potentially save thousands of euros in transfer tax.
The general transfer tax/stamp duty rate will remain at 10.4% in 2025 as in 2024. However, with effect from 1 January 2026, this rate will be reduced to 8%. This rate is valid for all properties except those to which the reduced rate of 2% or the starter exemption applies.
Lately we have received a lot of queries about a so-called emigration tax or Exit Tax. A motion was passed by parliament in October, asking the government to explore options for restricting tax evasion when leaving the Netherlands e.g. through a fictitious domestic tax liability after emigration. The parliament has requested a response before the end of the year. As this is only a motion, it is by no means certain whether this will have any further legal effect. No conclusions can yet be drawn from this and the government’s response to the motion should be awaited.
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