C&B More, auteur op C&B More

Expats: 150 km limit for the 30% rule is not contrary to EU law

22 March 2016 — Recently, the Supreme Court ruled that the 150 km limit for the 30% rule is not contrary to EU law. This means that foreign employees who work in the Netherlands can only apply the 30% rule if they lived for more than two thirds of the 24 months prior to their employment at least 150 … Continued

Non-Dutch residents: get your withholding tax back!

14 March 2016 — Recently, the Supreme Court ruled in three judgements that foreign individuals and companies could (partially) get back the withheld dividend tax that they had paid, insofar as a Dutch individual or company was paying less tax. Based on European law (the free movement of capital), foreign entities must not be taxed more heavily than in … Continued

The Innovation Box needs your attention!

1 March 2016 — Whether or not you have already used the innovation box, there are opportunities and items for consideration for everyone. Below we provide you with a quick recap of the innovation box, the expected changes and a call for action. Innovation box: what was that again? The innovation box is a scheme in the corporate income … Continued

Best wishes for 2016! What has changed in 2016 and what will change in 2017?

11 January 2016 — On 22 December, the Upper House approved the Tax Plan 2016. After the Tax Plan was passed in the Lower House, the government made several changes using a proposal to amend the bill. This was to ensure that there would be a majority in the Upper House in favour of the Tax Plan 2016. These … Continued