Frequently asked questions about the 30% ruling for expats
The 30% ruling — officially the expat scheme — is one of the most valuable tax benefits for employees recruited from abroad to work in the Netherlands, and for the employers who hire them. The ruling allows part of the salary to be paid as a tax-free allowance, but it comes with strict conditions and […]
Frequently asked questions about tax advice for entrepreneurs
Tax advice is more than filing a return. For businesses, Dutch BV structures, holdings and director-major shareholders (DGAs), the tax position directly determines how much you keep, what risks you run and how much room you have to grow. Dutch tax legislation changes continuously, and those who only react after the fact miss opportunities and […]
Frequently asked questions about payroll administration
Payroll is specialist work. Payslips, payroll tax filings, payroll taxes, collective labour agreements, pensions and employment law require knowledge that prevents errors — and therefore additional assessments and fines. For employers with staff in the Netherlands, reliable and compliant payroll is not an administrative afterthought, but a basic requirement. Practical | Excellence in Finance handles […]
Frequently asked questions about accounting and bookkeeping
Accounting is more than processing invoices and filing annual accounts. For entrepreneurs, Dutch BV structures, holdings and businesses with staff, the administration is the foundation for control, tax decisions and growth — but only when the figures are current, reliable and ready to steer on. Practical | Excellence in Finance approaches accounting differently from a […]
The importance of a proper year-end closing
We wish you happy holidays and a prosperous New Year! Thank you for the pleasant collaboration over the past year. At Practical | Excellence in Finance, we are not only reflecting on a successful 2025 but also looking ahead to 2026. Our goal for the coming year is to provide you with management information and […]
WHK Assessment – We kindly request to receive the letter from the Tax Authorities.
The Work Resumption Fund, also known as the WHK assessment, is sent annually by the tax authorities to employers known to have employees covered by social insurance laws. Ideally, you have recently received this letter, or it will arrive in your mailbox soon. This letter contains essential information for payroll administration, as we need these […]
What is the Work-Related Costs Scheme?
The Working Cost Regulation (WKR) has been mandatory for all employers since January 1, 2015, but it remains a complex regulation. There are many different types of employee benefits and provisions that you, as an employer, can provide. Which are taxable and which are tax-free? What about parking passes, gifts, courses and staff parties? It […]
Dutch tax plan 2025: the key tax changes for entrepreneurs and individuals
On Budget Day 2025, the Dutch government presented its new tax plan. This plan introduces a wide range of measures that will directly impact entrepreneurs, employers, and private individuals. In this article, we highlight the most important tax changes in the Netherlands for 2025, which you can also find in our full publication available for […]
The 30% ruling for PhD graduates and scientific researchers
The 30% ruling is an attractive tax facility for employees who come to the Netherlands from abroad to work. This scheme allows employers to pay 30% of the salary tax-free as compensation for the additional costs of working in another country. Specific exceptions apply within this scheme for PhD graduates and scientific researchers. In this […]
The history and purpose of the 30% ruling in the Netherlands
The 30% ruling is one of the most well-known tax benefits in the Netherlands for expats and international employees. This scheme is designed to make it more attractive for foreign workers to come to the Netherlands for work. In this blog, we take a look at the history of the 30% ruling, its original purpose, […]
