Company cars and PIT addition

The Netherlands imposes a system of PIT addition for the private use of company cars by employees (the so-called bijtelling). If an employer makes a company car available to their employees, a corresponding addition to the employee’s income tax base is due in...

Changes to the Polish-Dutch double tax treaty

The Protocol amending the double tax treaty, signed in October 2020, means a number of changes for taxpayers with ties to Poland and the Netherlands – including with regard to permanent establishments, profits from real estate or pension funds. An anti-abuse...