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30% ruling from 8 to 5 years as per 1 January 2019

The maximum amount of years the 30% ruling may apply has been reduced from 8 to 5 years as per 1 January 2019. The 30% ruling is essentially a tax credit for expats working in the Netherlands to compensate for the additional costs expats usually make for working away...

Fiscal qualification of fundings ruled by the Supreme court

Fiscal qualification of fundings Regarding the Dutch participation exemption the Supreme Court ruled lately about two cases regarding the fiscal qualification of a funding as debt or capital. In order that the Dutch participation exemption is applicable it is...