Suurmond Tax Consultants
Expats & Individuals
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expats-individuals
DAFT visaThe 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…Read more…
expats-individuals
30 Percent Ruling NetherlandsThe 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…Read more…
expats-individuals
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…Read more…
expats-individuals
5 reasons to hire a Dutch tax advisor in 2026Have 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…Read more…
expats-individuals
Moving to the NetherlandsAre 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…Read more…
expats-individuals
Living in the Netherlands but working abroadAre 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…Read more…
expats-individuals
Tax return Netherlands 2024 – myths and factsThe 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…Read more…
expats-individuals, other
Other tax tips & changesHere are some other tax tips and changes for you this year. General Deductions Box 3 Home ownersRead more…
expats-individuals, other
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…Read more…
expats-individuals, other
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…Read more…
expats-individuals, other
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,…Read more…
expats-individuals, other
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…Read more…
expats-individuals, other
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…Read more…
expats-individuals, other
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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,…Read more…
business-clients, expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
business-clients, expats-individuals
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…Read more…
expats-individuals
Tax deductions 2023The following deductions are available in the 2023 Income Tax return to reduce your taxable income: DeductionsRead more…
expats-individuals, other
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
expats-individuals
Tax return Netherlands: gain maximum tax benefitOf 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…Read more…
expats-individuals
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…Read more…
expats-individuals
M form NetherlandsMake 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…Read more…
expats-individuals
Leaving the Netherlands tax adviceAre 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…Read more…
expats-individuals
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…Read more…
expats-individuals
Double taxation reliefIf, 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…Read more…
expats-individuals
Wealth taxDo 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…Read more…
expats-individuals
Inheritance and gift taxInheritance 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…Read more…
expats-individuals
183 day rule NetherlandsDo 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…Read more…
expats-individuals
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….Read more…
expats-individuals
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…Read more…
expats-individuals
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…Read more…
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