When moving to the Netherlands, it is important to know whether you are considered resident tax payer or non-resident. Both residents and non-residents are taxed on their taxable income. A number of criteria help determine your status as resident or non-resident.

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More than 130 countries, including the Netherlands, have decided to introduce a minimum corporate tax rate of 15 percent. The plan would lead to 125 billion euro in extra tax revenue globally.

If you work, you are eligible for tax reduction in the form of tax deductions. You can apply for or terminate a payroll tax deduction via BAS InSite.

The Expat facility is a tax measure for employees from abroad and employees sent abroad by the University. Under specific conditions the employer may provide a maximum of 30% of your income in the form of an allowance for a temporary stay in the Netherlands or abroad. This allowance for so-called extra-territorial…

If you work, you are eligible for tax reduction in the form of tax deductions. You can apply for or terminate a payroll tax deduction via the Servicepoint Personnel.

In a new Social Europe article, Salvador Santino Regilme, Associate Professor of International Relations at Leiden University, warns that the EU must radically rethink how it funds its security—before it is too late.

By making use of artificial tax arrangements via the Netherlands and other countries, corporations and wealthy individuals worldwide together manage to avoid paying $472 billion in tax.

On Monday 10 October a debate was held at the KOG, ‘Tax in the Boardroom’. During this inspiring event, students and tax experts from the business sector and public bodies considered the tax issues that are dominating the public debate. The tax experts were Joost Kutsch Lojenga (Shell), Sebastiaan de…

Dutch newspaper Trouw investigated the tax position of multinational Cargill. Their conclusion? Cargill appears not to pay taxes over their profits. Trouw asked Jan van de Streek, Professor of Tax Law, and PhD candidate Josephine van der Have for an explanation. Prior to this, Van der Have had also…

One of the EU's most heralded weapons against tax avoidance and evasion falls prey to political whims, is applied arbitrarily, and lacks transparency, according to tax observers and lawmakers.

No, the Netherlands is not a tax haven, the new State Secretary for Tax Affairs Marnix van Rij said shortly after his introductory meeting with Dutch Prime Minister Rutte. Yet there are numerous reports that describe the Netherlands' role as a tax haven.

The coronavirus pandemic has spelt disaster for some businesses, while others have seen their profits soar. This has led to politicians to consider introducing a ‘corona’ tax where the winners from the pandemic will help the losers get back on their feet.

The Netherlands remains one of the most important locations when it comes to tax evasion. According to Tax Justice Network only the British Virgin Islands, the Cayman Islands and Bermuda play a greater role.

If the Netherlands wants to change its reputation as a tax haven, it must do more according to Professor of Tax Law Jan van de Streek on American news site Bloomberg.

How anonymous is an individual in a social network? And is it possible for hackers to extract sensitive information from data? These were the main topics of the hackathon organized by POPNET and the Central Bureau of Statistics (CBS) on May 3 at the Leiden Institute of Advanced Computer Science.

In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.

Minister Silvania of Curaçao has announced that Germaine Rekwest, who was awarded a PhD from Leiden University in September, will support him on treaty policy for Curaçao. The minister announced this in his travel report.

A report by interest group Tax Justice Network shows that the Netherlands is still one of the most attractive countries for companies when it comes to tax: we hold a dubious fourth position on a list of seventy coutries. In Dutch magazine Vrij Nederland Jan Vleggeert, Professor of Tax Law, explains…

In Europe, citizens have a right of access to government information. The European Commission, however, has various methods to prevent this. For example, destroying all e-mails, invoking state security and protection of privacy, and not taking minutes. As a result, it is almost impossible to review…

The Dutch Tax Authorities leaked information about an international tax audit to Uber. In addition, they ‘obstructed and delayed’ an investigation by other EU Member States, says the International Consortium of Investigative Journalists (ICIJ) based on internal documents from the tech company.

The Dutch Ministry of Finance says that new rules have significantly reduced tax avoidance via 'transit country' the Netherlands. Jan Vleggeert, Professor of Tax Law, has voiced his reservations about this claim in the media.

Take a walk through any city, and you are likely to come across a brightly coloured mural. Although these paintings often seem to serve solely as a backdrop for Instagram snapshots, art history professor Minna Valjakka says there are rich traditions and intricate histories that uncover more critical…

On the occasion of Euroscience Open Forum 2022, Professor Attiya Waris (Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa, University of Nairobi, Kenya), Professor Irma Mosquera Valderrama (Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV ERC…

The need for knowledge among practitioners and the lack of an academic knowledge base for specifically collective arrangements of social work in the Netherlands were the reason for Anouk de Koning, Femke Kaulingfreks and Maartje van der Woude to start working on a Dutch Research Agenda (NWA) application…

In 2021, Assistant Professor Tax Law Rens Pieterse published a biography about former professor in tax law H.J. Hofstra. Dutch magazine ‘Het Register’ did an extensive spread on Pieterse, his writing and other activities.

Making use of social media is a good way to meet others or to hear about the latest news and developments. But it also has its downsides: disinformation, trolling, disrespectful comments and even the misuse of (personal) data.

Tech company Uber uses various tricks via the Netherlands to avoid paying tax on its profits. A $16 billion inter-company loan from Singapore has prompted questions with experts claiming the loan is not under arm’s length terms. MEP Paul Tang wants Brussels to investigate.

If we want tax evasion to become a thing of the past then there has to be more balance in how tax advisers are educated, according to tax professors Jan Vleggeert and Jan van de Streek.

In the podcast Het Geldspoor, Professor of Tax Law Jan van de Streek speaks about the profession of tax advisers. 'Tax consultants should take a firmer stance more often’, says Van de Streek.

Too often, tax scholars have a dual role: advising the government on legislation, while at the same time helping companies to pay as little tax as possible. This needs to change according to Bart Snels, a member of parliament for Dutch GreenLeft party.