Key developments and concerns for 2025
The transition to a new calendar year is always a […]
30%-ruling and partial non-resident tax status
Currently, employees who are residents of the Netherlands and use the 30%-ruling can opt for the so-called âpartial non-residentâ tax status in their Dutch income tax return.
Carbon adjustment at EU external border
On 1 October 2023, the Carbon Border Adjustment Mechanism (CBAM)
Special rate for irregular income
The term “special rate” is used to designate a temporary reduced tax rate specifically for certain types of income.
