New tax treaty between Ireland and the Netherlands per 1 January 2021: a change in the taxation in pensions!
Do you live in the Netherlands and do you receive a pension from Ireland? Or do you live in Ireland and do you receive a pension from the Netherlands? Please note: the tax treaty between the Netherlands and Ireland has been substantially amended on this point. What are the consequences for the tax levy on your pension, annuity and social security payments?
Amendment to the Swiss-Netherlands tax treaty: as of 1 January 2021, the allocation of taxation on pensions changed!
On 12 June 2019, an amendment protocol to the tax treaty between the Netherlands and Switzerland was signed in The Hague. With this amendment protocol, the tax treaty has also been aligned with the anti-abuse agreements made under the BEPS (Base Erosion and Profit Shifting) project. The BEPS project is an OECD project, which contains a number of action points to combat tax avoidance through base erosion and profit shifting.
Unintended side effects of COVID-19 due to obliged working from home by cross-border employees
Were you or are you a cross-border employee during the COVID-19 pandemic? By being obliged to work from home instead of being able to work from your usual place, living in one country and working in another can have major and sometimes unforeseen consequences for you! This article is written from a Dutch tax perspective.
The 30%-ruling: a practical introduction to a complex regulation
The 30%-ruling was originally intended as a means to attract skilled foreign labour to the Netherlands. In recent years, however, questions have been raised as to the overall effectiveness, as well as to the growing complexity of the ruling. What exactly is the 30%-ruling and for whom is it applicable? In this introductory article I aim to present a practical overview.