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 […]
Tax
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 […]
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) […]
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
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
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
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
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 […]