The box 3 tax levy will be adjust in 2023. Read more about this adjustment.

As of 1 January 2024, the government wants to introduce a measure in corporate income tax on the basis of which (FBIs) are no longer allowed to invest directly in real estate.

The first tax bracket for corporate income tax reduces from €395,000 to €200,000 in 2023. In addition, the rate applicable to that first bracket increases from 15% to 19%.

The Tax Plan 2023 includes a number of changes regarding international businesses. We list the most important changes for you.

We have three specialists to support you in the field of global mobility services. Meet our team.

The work-related expenses scheme for foreign employers in the Netherlands offers options for tax-free allowances and benefits in kind to employees.

Approval for implementing the exemption method for international directors’ salaries will be revoked as of 1 January 2023.