Management fees between companies are generally subject to 21% VAT in the Netherlands. However, there’s an important exception: no VAT is charged when the management fee is invoiced within a fiscal unity for VAT purposes. Our partner Richard recently wrote a comprehensive article about this topic. Key points from the article: For a fiscal unity […]
Tax
New Remote Work Tax Rules for Dutch-German Cross-Border Workers
The Netherlands and Germany have agreed to modify their tax treaty to simplify taxation for cross-border workers who work remotely. This change, announced April 14, 2025, represents a significant development for businesses with employees working across these borders. Key Changes: Business Benefits: Limitations: Implementation Timeline: The treaty modification still requires approval from both Dutch and […]
When Is a Business Loan Considered “Non-Business” for Dutch Tax Purposes?
A recent Dutch court ruling provides clarity on when loans between related companies can be written off for tax purposes – crucial information for entrepreneurs with multiple business entities. Key Points for Business Owners: The Burden of Proof: The Dutch Tax Authority must prove a loan is “non-business” (onzakelijk), not the other way around. Form […]
ENK eller AS? Beregn skatt i 2025
Står du i startgropen og lurer på om du skal velge enkeltpersonforetak (ENK) eller aksjeselskap (AS) i Norge? Dette er et av de vanligste spørsmålene vi får fra gründere. La oss ta utgangspunkt i et konkret eksempel: En konsulent med forventet omsetning på 1 million kroner og ønske om å ta ut 750 000 kroner […]
Guide to the 30% Ruling in the Netherlands (2025)
The Netherlands has long been an attractive destination for highly skilled foreign workers, thanks in part to the 30% ruling. This tax advantage scheme, designed to compensate for the extra costs of living abroad, can significantly reduce your tax burden. In 2025, while still very beneficial, the ruling has undergone some changes. This guide will […]
Guide to DAFT treaty for US citizens moving to the Netherlands (2025)
In recent years, Europe has become an increasingly attractive destination for American entrepreneurs and professionals. The Economist recently reported that factors such as remote work opportunities, concerns about gun violence, and political polarization in the US have contributed to this trend. Additionally, the desire for work-life balance, access to universal healthcare, and the allure of […]
Norway Business Compliance Calendar 2025
This calendar provides an overview of key compliance deadlines for businesses operating in Norway. This guide focuses on the most common filings required for Norwegian limited liability companies (AS/ASA), Norwegian branches of foreign enterprises (NUF), and partnerships. All filings are typically submitted electronically through Altinn, Norway’s digital platform for business reporting. Direct Taxes Indirect Taxes […]
Helping US Entrepreneurs Choose: Switzerland vs Netherlands
As business relocation advisors, we recently helped a US entrepreneur navigate their options for moving to Europe. Their journey highlighted key insights that every American business owner should consider when choosing between Switzerland and the Netherlands. Why These Two Countries? Both Switzerland and the Netherlands frequently top the list for US business owners looking to […]
VAT Rules for Online Courses in Norway
In Norway’s digital education landscape, the VAT treatment of online courses hinges on a crucial distinction: human interaction. This guide explains how Norwegian tax authorities classify online courses and what it means for providers. The Fundamental Distinction: Services vs. Tools The Norwegian tax system divides online courses into two categories: What Makes a Teaching Service […]
Investing Through a BV vs. Personal Investing
When building an investment portfolio in the Netherlands, entrepreneurs face a crucial decision: whether to invest through their private limited company (BV) or personally. This choice primarily revolves around tax implications and ultimately affects the net returns on investments. Investing Through a BV: Tax and Financial Implications Corporate Tax Structure Substantial Interest Tax (Box 2) […]