Expats & Individuals
Learn more about Expats & Individuals
- DAFT visa
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… - 30 Percent Ruling Netherlands
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… - M form – A mistake is easily made
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… - 5 reasons to hire a Dutch tax advisor in 2026
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… - Moving to the Netherlands
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… - Living in the Netherlands but working abroad
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… - Tax return Netherlands 2024 – myths and facts
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… - Other tax tips & changes
Here are some other tax tips and changes for you this year. General Deductions Box 3 Home owners - Exit tax
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… - Changes in the 30% ruling
In late 2023, two amendments to the 2024 tax plan were adopted that further restricted the 30%-ruling. This involved the reduction of the tax-free percentage to 20% after 20 months… - Possibility of taxing actual return in box 3
As described here, in the summer of 2025 a form can be filled in by taxpayers whose actual return was lower than the fictitious return in a given year. However,… - Box 3 tax under the new system for 2024 and 2025:
Here is an overview of the box 3 tax under the new system for 2024 and 2025: Box 3 tax 2024 2025 Asset category Fictitious income Fictitious income Bank accounts… - Changes 2025 Box 3 – Benefit from savings and investments
For box 3, there are no major changes in 2025 compared to 2024. Under this system, the savings, other assets and debt categories each have their own percentage of fictitious… - Supreme Court ruling and corrections box 3 levy
Legal proceedings have been going on for years about the fictitious way of levying tax on the box 3 capital. After all, a fictitious return was assumed that was many… - 30% ruling becomes 27% ruling
The advantageous 30% ruling is getting harder to obtain! Read more here. Restrictions Last year, it was abruptly decided that the 30%-ruling was to be restricted. The maximum tax-exempt reimbursement… - Capital gains tax in the Netherlands?
In the Netherlands, capital gains and actual rental income on a property are currently not taxed. Instead, the Dutch tax authority assumes a fixed yield of up to 6.04% on… - What is Dutch budget day?
In the Netherlands, Budget Day, known as Prinsjesdag or ‘Prince’s Day,’ takes place on the third Tuesday of September. During this event, the King delivers the Speech from the Throne,… - Back to the basics
New country, new tax system. Even if taxes aren’t the first thing you think about when moving country, they can become pretty important soon enough. Here is a brief overview… - Cross-border work – a challenge?
If you are thinking about working in the Netherlands, then there are a few things you may need to consider. You may have to request documents to work in the… - The 30% ruling : changes & future prospects for expats
Are you an expat and are you moving to The Netherlands? Then you might be eligible for the 30%-ruling. Click here to view the requirements. The 30%-ruling has undergone a… - Tax return 2023 Netherlands
It’s that time again: the Dutch tax return for 2023 can be filed again! For many expats residing in the Netherlands, completing their tax return seems an easy job, due… - Is a tax return necessary?
If the Tax Office issues you with a tax form or letter to request you to do so, this will have to be filed in any case. If you do… - Cash in box 3
If you own any cash money as per 1st of January 2023 that exceeds the threshold of € 596,–(€1.196,– for fiscal partners), it must be declared in box 3. For… - Increasing taxation on (rental) property in box 3
As previously communicated, from 2023 onwards the correction that was possible based on the rented status of a second property will be limited. Whereas until 2022, depending on the level… - Changes box 3 over assets
In the 2022 tax return it was still possible to choose between the new and the old system of box 3 levy. From 2023 onwards this choice is no longer… - Secure file transfer
We use Secudoc to guarantee the safe transfer of larger files and documents. If you want to send your files via Secudoc, please send us a request by email. You… - Tax deductions 2023
The following deductions are available in the 2023 Income Tax return to reduce your taxable income: Deductions - How to keep your house in the Netherlands in the most advantageous way
With the changes to the box 3 system it is important to keep your home in The Netherlands outside of box 3 if possible. Under certain conditions it is possible… - Declaring foreign assets Netherlands
The 30 percent ruling – a financial gem that grants you tax-free 30 percent of your salary tax-free for five years. Dubbed the “30% tax facility,” this enticing benefit extends… - Supreme Court judgement on box 3 levy
As you may have heard in the press, the Supreme Court ruled on 24 December 2021 that the box 3 tax based on a fictitious return on investment in 2017… - Is your 30% ruling ending?
For many expats the 30% ruling may cease by the end of this year as the transition period for those originally with an 8 year duration is discontinued. It is… - Tax return Netherlands: gain maximum tax benefit
Of course, you don’t want to miss out on any tax benefits in the Netherlands that you are entitled to. In that case, you need to file a tax return… - Do you need expert tax advice to understand and optimize Dutch taxes?
When it comes to your tax affairs we understand that you are looking for a trusted tax advisor with a proactive, long term focus and personal service. Our experienced tax… - M form Netherlands
Make sure your M form is filed correctly and tax-efficient. Mistakes are easily made and can unnecessarily cost you a lot of money. Our expert tax advisors are happy to… - Leaving the Netherlands tax advice
Are you leaving the Netherlands (again)? Do you want to know how to optimize your moving situation tax-wise? If you seek tax advice in an early stage you can make… - Housing
Buying a house in The Netherlands may be more favourable than renting as there are major advantages in owning a house. Most important is that interest paid on a mortgage… - Double taxation relief
If, as a resident, your worldwide income is taxable in the Netherlands it may also be (partly) subject to taxation elsewhere, resulting in double taxation. In most of these cases… - Wealth tax
Do you need tax advise on how to minimize wealth tax in your international living or job situation? Are you (considering) moving to the Netherlands and want to understand wealth… - Inheritance and gift tax
Inheritance tax especially, but also gift tax, can be a very complicated matter, depending on many variables. Dutch inheritance and gift tax percentages are pretty high, but there are also… - 183 day rule Netherlands
Do you work abroad for part of the year while living in the Netherlands? The 183-day rule prevents you from paying tax on your salary in two countries and determines… - Collective ruling box-3 mass objection procedures 2017 to 2020
The Tax and Customs Administration has published the collective decision in the massive objection procedures against the box-3 tax for 2017 to 2020. All 200,000 objections have been declared well-founded…. - Negative savings interest tips
Nowadays, more and more banks have a negative savings interest rate, already from € 100,000 on the savings account. So you no longer receive interest on your money in the… - Is your 30% ruling ending?
For many expats the 30% ruling may cease by the end of this year as the transition period for those originally with an 8 year duration is discontinued. It is…
Who are Suurmond Tax Consultants
Since 1986 expat and business tax advice in relation to the Netherlands is one of our areas if expertise we provide to our individual and/ or business clients.
In addition, we can also assist in a variety of other cross-border situations. We will ensure you are compliant as well and that you pay no more tax than needed. Examples include advising clients as to starting a business in The Netherlands, accounting, property tax, and amnesty ruling. We file all types of tax returns and specialise for example in the 30% ruling and 183-days rule consequences. The value we can add with our fiscal advice, is a key focus point to us. Also, what should not be overlooked, is the fact that a correct tax return will prevent future issues and penalties. This is essential when moving to a new country, or when setting up a business in a new country.
Contact
J.C. Suurmond & zn. Tax Consultants
Zwarte Zee 100
3144 DE Maassluis
T: +31 (0)10-3033701
E: taxadvice@jcsuurmond.nl
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General information
CoC register: 94340072
VAT: NL866740983B01