Tax

Q&A: Can You Get the 30% Ruling After Studying in the Netherlands?

Q&A: Can You Get the 30% Ruling After Studying in the Netherlands?

The 30% ruling is a tax advantage for highly skilled migrants working in the Netherlands, allowing them to receive 30% of their salary tax-free. However, eligibility can be complex, especially for those with previous ties to the Netherlands. This Q&A addresses a common scenario: a former student who completed their master’s degree in the Netherlands, […]

Integrated Tax Rates on Corporate Income – Country Comparison

Integrated Tax Rates on Corporate Income – Country Comparison bar diagram integrated corporate and dividend tax

When evaluating countries for business expansion or startup establishment, many entrepreneurs and SME owners focus solely on corporate income tax rates. However, this approach overlooks a crucial aspect of the total tax burden – the integrated tax rate on corporate income. In this article, part of the Business Attraction Index series, we analyze how the […]

Global Comparison of Net Operating Loss Provisions

Global Comparison of Net Operating Loss Provisions operating loss carryforward europe map compared

Net operating loss (NOL) provisions are critical considerations for startups and SMEs planning their global expansion. These rules can significantly impact cash flow and tax efficiency, especially during early growth phases when losses are common. Let’s examine how 24 leading startup destinations handle NOL provisions. Global NOL Provisions Comparison Country Carryforward Period Carryforward Limitations Carryback […]

Startup Employee Stock Options – Country Comparison

Startup Employee Stock Options – Country Comparison

Employee Stock Options (ESOs) are a vital tool for startups to attract and retain top talent, offering a piece of the potential upside in exchange for commitment and contribution, especially when cash flow is limited. However, navigating the world of ESOs can feel like traversing a complex maze, with varying regulations, tax implications, and legal […]

Global Corporate Tax Comparison & Guide

Global Corporate Tax Comparison & Guide

Choosing the right location for your startup is a critical decision, and corporate income tax rates play a significant role in that choice. Different countries offer varying tax rates and structures, some more favorable to new businesses than others. This guide provides an overview of corporate tax rates in 24 countries, offering insights for entrepreneurs […]

R&D tax breaks and incentives for businesses in Europe

R&D tax breaks and incentives for businesses in Europe

Governments all over Europe want to attract innovative business activity. Those are businesses that perform ground-breaking research and development (R&D) activities. European countries, and the EU as a whole, give incentives to these businesses. For example to create a more technologically advanced economy, stimulate job growth or tackle climate-related challenges. Such incentives are offered through […]

The Netherlands Innovation Box: Reduce Your Tax Burden on Innovation

The Netherlands Innovation Box: Reduce Your Tax Burden on Innovation

The Netherlands is a highly attractive location for innovative companies, thanks in part to favorable tax incentives like the Innovation Box. Also known as the “patent box,” this scheme allows companies to pay a lower corporate tax rate on profits derived from innovative activities. What is the Innovation Box? The Innovation Box is a tax […]

A Guide to the WBSO – R&D tax credit – in the Netherlands

A Guide to the WBSO – R&D tax credit – in the Netherlands

As a foreign entrepreneur doing business in the Netherlands, you have a valuable opportunity to reduce your R&D costs through the WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) scheme. This tax incentive program is designed to stimulate innovation and research activities in the country. How the WBSO Works The WBSO offers a tax credit that reduces […]

Prinsjesdag: Key Tax Changes for Foreign Entrepreneurs in the Netherlands in 2025

Prinsjesdag: Key Tax Changes for Foreign Entrepreneurs in the Netherlands in 2025

Prinsjesdag, the annual presentation of the Dutch government’s budget, unveiled several proposed tax changes that could significantly impact foreign entrepreneurs doing business or considering doing business in the Netherlands. This article provides a comprehensive overview of the key changes announced on Prinsjesdag 2024, focusing on their implications for foreign businesses. Business taxation Personal Income Tax […]

The Best Countries to Start and Grow a Business in 2025

The Best Countries to Start and Grow a Business in 2025

In this article The Best Countries to Start and Grow a Business in 2025 This article aims to identify the best places to do business globally by evaluating a comprehensive range of factors that contribute to a thriving business environment. We will analyze various countries across five key categories: Business Entry, Business Operations, Growth & […]