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Netherlands - Overview and introduction

Netherlands - Overview and introduction

Taxation of international executives

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Residents are subject to Dutch income tax on their worldwide compensation. If any of the compensation is attributable to services performed outside the Netherlands and is subject to tax treaty protection, relief from double taxation is available. In case no treaty is applicable tax relief may be available based on national tax law if certain conditions are met.

Non-residents are subject to Dutch income tax on Dutch-source income such as real estate and on compensation attributable to services actually performed in the Netherlands. This latter rule, however, does not apply to directors and supervisory board members of Dutch companies; they are generally taxed for their full directors’ remuneration from the Dutch company.

The official currency of the Netherlands is the Euro (EUR).

Herein, the host country/jurisdiction refers to the country/jurisdiction to which the employee is assigned. The home country/jurisdiction refers to the country/jurisdiction where the assignee lives when they are not on assignment.

All information contained in this publication is summarized by Meijburg & Co Tax Lawyers, the Netherlands member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Dutch Personal Income Tax Act 2001 and the Dutch Wage Tax Act 1964. These laws can be found here.

© 2020 KPMG Meijburg & Co., a Netherlands partnership and a member of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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