Meho Cerimovic

In brief On 19 December 2023, important amendments to the Dutch 30% facility were approved by the Dutch Senate. These amendments have a significant impact on the benefits offered under the facility. This client alert describes the most important changes to the facility going forward. In depth Salary cap The amendments that have now been approved are in addition to the introduction of the 30% facility salary cap, which was announced and enacted into law last year.

In brief Each year, the third Tuesday of September marks Budget Day ('Prinsjesdag') in The Netherlands. While the outgoing Dutch cabinet has to limit its activities only to matters deemed 'non-controversial', the 2024 Tax Plan still shows numerous changes (and some surprises) in the field of employment taxes. This client alert describes the government's most notable plans from a Dutch wage/income tax and social security perspective.