
Expats & Individuals
Learn more about Expats & Individuals
- Other tax tips & changesHere are some other tax tips and changes for you this year. General Deductions Box 3 Home owners
- Exit taxLately 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% rulingIn 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 3As 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 investmentsFor 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 levyLegal 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…
- Changes Box 1 Tax – Income from work and first-residence propertyIn 2025 a new bracket will be added to the Income Tax in box 1 for individuals who have not yet reached the state pension (AOW) age. The below chart…
- Top tips for a successful business in the NetherlandsIt isn’t hard to find reasons to move and start a business in the Netherlands or to move to the Netherlands with your business.The Dutch are known for having a…
- 30% ruling becomes 27% rulingThe 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 basicsNew 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 expatsAre 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…
- M form – A mistake is easily madeUnfortunately, 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…
- Tax return 2023 NetherlandsIt’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…
- Please forward: activation code continuous authorisationFrom last year onwards we are requesting a continuous authorisation from the Tax Office for our clients instead of the annual authorizations. This may of course be canceled at any…
- Crypto currenciesIf applicable please also provide us with information about your crypto currencies for the tax return 2023. Crypto currencies are part of the assets and it is mandatory to declare…
- Legal interest on tax amountsWith the new tax interest rules, from July 1st 2024 the Tax Office will charge interest on potential tax debts for the 2023 tax return. This interest amounts to 7,5%…
- Cash in box 3If 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 3As 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 assetsIn 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 transferWe 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 2023The 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 wayWith 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…
- 5 reasons to hire a Dutch tax advisorHave you moved to The Netherlands in 2023? There are a few things to consider then, tax-wise. We can help you file your taxes and claim any deductions or benefits…
- Considering a Dutch accountant for 2024? Here are 4 great reasons to back your choice!As the new year looms on the horizon, businesses everywhere are gearing up for a fresh start in 2024. For expats who’ve made the Netherlands their new home and are…
- Adieu 30% ruling, Hello wealth tax – declaring foreign assets NetherlandsThe 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 levyAs 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…
- HousingBuying 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…
- Collective ruling box-3 mass objection procedures 2017 to 2020The 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 tipsNowadays, 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…
- Living in the Netherlands but working abroadAre you living in the Netherlands but working abroad? For many internationals, the corona crisis caused them to, or in some cases, gave them the opportunity to work remotely from…
- 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…
- Update 30 percent ruling Netherlands 2015The last time the 30 percent ruling in the Netherlands was thoroughly revised was in 2012. The main changes considered the maximum period of 8 years instead of 10 years….
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
Newsletter
Want to receive tax tips and news? Click below to subscribe!
General information
CoC register: 27224918
VAT: NL 8016.36.668.B.01