Global site
Africa
Americas
Asia Pacific
Europe
Middle East

Nederlands

Services

You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

See Overview

Financial administration
An accurate financial administration provides you with the information you need to take the right decisions. The big advantage of a digital financial administration is that it provides insight into your most important financial processes at any time, whether this is the invoices, salary payments or bank changes.
Financial insight
You want to take the right decisions, based on trustworthy and clear management information. You want to have access to all your financial data, 24/7, in order to determine your position and be able to adjust where necessary.
Global compliance partnering
Outsourced compliance services comprises the total financial compliance of your business, in accounting, financial reporting, payroll, legal and various tax reporting obligations. We can make sure you don’t have to worry.

Related insights:

The anti-deforestation directive New EUDR-obligations for importing products

The European Commission introduced the ‘Fit for 55-package’: an European Union that is climate-neutral per 2050 and 55 percent less emission of greenhouse gases in 2030 (compared to 1990).

| 5 min read | 18 Oct 2024

Advisory

Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

See Overview

Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
Business risk services
Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
Corporate finance
Finding a suitable match at the most optimum terms. That, in a nutshell, aptly describes the objective of mergers and acquisitions. To most businesses mergers or acquisitions are not standard daily practice. It is, however, for the professionals at Grant Thornton! Seeking their services will add value instantly.
Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
Transaction services
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities? How do I capitalise on synergies following an acquisition? Am I not offering too much? These are all good questions when you’re buying or selling a business. It’s a transaction that concerns significant amounts, impacts your future, and therefore must be executed properly. We provide a solid foundation for your decisions.
Valuation, investigation & dispute services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?

Related insights:

AI Understanding the implications of the AI Act and AI Governance

Artificial Intelligence (AI) is transforming industries globally, offering unprecedented opportunities for innovation, efficiency, and growth. However, alongside these opportunities come significant challenges, and risks.

| 4 min read | 17 Oct 2024

Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

See Overview

Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
IFRS services
Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.
Pre-audit services
Pre-audit services is all about making the company’s entire financial administration ready for checking before the external accountant begins his/her audit of the annual accounts.
SOx law implementation
The SOx legislation dictates that management is structurally accountable for reporting on the internal control relevant to the financial statements.

Related insights:

GTIL GTIL responds to the sustainability standards proposed in Europe

GTIL has submitted its response to EFRAG on the draft European Sustainability Reporting Standards (ESRS).

3 min read | 09 Sep 2022

Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

See Overview

International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
VAT advice
VAT is an exceptionally thorny issue, especially in major national and international activities. Filing cross-border returns, registering or making payments requires specialised knowledge. It is crucial to keep that knowledge up-to-date in order to respond to the dynamics of national and international legislation and regulation.
Customs
Importing/exporting goods to or from the European Union involves navigating complicated customs formalities. Failure to comply with these requirements usually results in delays. In addition, an excessively high rate of taxation or customs valuation for imports can cost you money.
Human Capital Services
Do your employees determine the success and growth of your organisation? And are you in need of specialists which you can ask your Human Resources (HR) related questions? Human Resources (HR) related questions? Our HR specialists will assist you in the areas of personnel and payroll administration, labour law and taxation relating to your personnel. We provide you with high-quality personnel and payroll administration, good HR guidance and the right (international) advice as standard. All this, of course, with a focus on the human dimension.
Innovation & grants
Anyone who runs their own business sets themselves apart from the rest. Anyone who dares stick their neck out distinguishes themselves even more. That can be rather lucrative.
Tax technology
Driven by tax technology, we help you with your (most important) tax risks. Identify and manage your risks and become in control!
Transfer pricing
The increased attention for transfer pricing places greater demands on the internal organisation and on reporting.
Sustainable tax
In this rapidly changing world, it is increasingly important to consider environmental impact (in accordance with ESG), instead of limiting considerations to financial incentives. Multinational companies should review and potentially reconsider their tax strategy due to the constantly evolving social standards
Pillar Two
On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.
Cryptocurrency and digital assets
In the past decade, the utilization of blockchain and its adoption of a distributed ledger have proven their capacity to revolutionize the financial sector, inspiring numerous initiatives from businesses and entrepreneurs.
Streamlined Global Compliance
Large corporations with a presence in multiple jurisdictions face a number of compliance challenges. Not least of these are the varied and complex reporting and compliance requirements imposed by different countries. To overcome these challenges, Grant Thornton provides a solution to streamline the global compliance process by centralizing the delivery approach.

International business

Expanding into new international markets can be challenging. Where should you expand, how and when? As an international business adviser we can help!

See Overview

Expand into new markets
Do you seek for opportunities in the global business arena? Whether you are about to open a new office in a foreign country or considering an international acquisition, you need certainty of making the right choices for your company. Global expansion isn’t always as simple as it sounds. The good thing is that we’re here to help!
Expanding your business in the Netherlands
International expansion is an important step. The Netherlands can be your gateway to Europe for doing business abroad. But why you should choose the Netherlands?
Global contacts
Wherever you choose to do business, you want access to people with the best ideas and critical thinking that will enable you to grow your business at home and abroad.

Legal services

Our corporate lawyers can advise and support you with regard to a wide range of areas at both national and international level.

See Overview

Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
Employment Law
Small company or large multinational: in any company your people are of the utmost importance for your business. Employment brings with it many issues in many areas and often has legal consequences. For big strategic, but also for more everyday questions about employment law, our lawyers are ready to help you out. Also for questions about international employment law. Do you have your own HR department? We’ll gladly assist them. We deliver bespoke services and are there when you need us.
Sustainable legal
Sustainability is more than a buzzword - it is the core of our legal advice towards sustainable success. From drafting sustainable contracts, integrating sustainable HR policies and ESG due diligence within our M&A practice to advising on ESG and other (national and international) legislation: we prefer to be pragmatic and proactive in helping your business.

Industries

Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

See Overview

Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

See Overview

Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

See Overview

Maritime sector
How can you continue to be a global leader? The Netherlands depends on innovation. It is our high-quality knowledge which leads the maritime sector to be of world class.

Related insights:

Pillar 2 Pillar 2 and the tonnage regulation: watch out for possible additional taxation!

Starting in 2024, a new law for a global minimum profit tax for internationally operating companies will apply in the Netherlands: the 2024 Minimum Tax Act (Pillar 2).

Mirjam Zeldenrust

| 3 min read | 26 Jun 2023

Tax

30% ruling becomes 27% per 2027: what do we know so far

By:

Sander Agterhof

08 Oct 20242 min read

In the last years we had multiple changes regarding the benefits of the 30% ruling. Based on the Budget Day 2024 announcement we learned that one of the previously announced changes will be canceled and new changes are announced. The newly announced changes will be less harmful to the Dutch business climate. The actual rules are expected to be published around end October 2024 in the “nota van wijziging” of the 2025 Tax Plan. However we’re happy to share an overview of the announced changes and figures we currently know.

Previous changes

In the last years we had the following changes:

The introduction of the “salary cap” has been adopted per 1 January 2023, transitional rules apply. See more details in our previous article.
The introduction of the 30/20/10% rule has been adopted in the tax rules per 1 January 2024, transitional rules apply. With this rule the tax free percentage is reduced every 20 months with 10%. So eventually, employees will a receive a maximum of up to 10% tax-free allowance instead of 30%.
The cancellation of the partial non-residency treatment has been adopted in the tax rules per 1 January 2024, transitional rules apply. Employees who receive the 30% ruling have the possibility to choose for the partial non-residency treatment. These employees have a very limited (or no) obligation to report and pay income tax over their private investment income (Box 2 and Box 3) in the Netherlands during the period the 30% ruling is applicable (in principle five years).

Developments on Budget Day 2024 regarding the 30% ruling

Based on the published documents of Budget Day 2024 we learned that the announced 30/20/10% rule (2. mentioned above) will be cancelled. The other two changes mentioned above (1. and 3.) will remain applicable.

In addition, the percentage of the tax-free allowance will be reduced to 27% per 1 January 2027 and the salary level to qualify for the 30% ruling will be increased. Transitional rules will be applicable for employees who had the 30% ruling before 2024. These employees will keep a tax-free allowance of up to 30% during the total period of the 30% ruling. In addition, the salary level remains the same, although it will be subject to annual indexation.

This means that the employees who received the 30% ruling in 2024 or later, no transitional rules will apply. These employees will receive a maximum of 27% tax-free allowance as of 2027. The announced higher salary norm will also be applicable for this group as of 1 January 2025. Potentially this could mean that a part of the group who received the 30% ruling in 2024 will lose the 30% ruling if they no longer meet the new salary criteria in 2025 or onwards.

As mentioned, the actual (transitional) rules have not yet been published, so we will update this article once possible. In the below overview we show the actual figures we currently know:

*Remains 30% if transitional rules apply
** Not relevant for 2024 - applicable per 2025

To be continued!

Sander Agterhof , Partner

We will keep you updated on further developments. Meanwhile, if you have any questions regarding the 30% ruling please feel free to contact me.

30% ruling becomes 27% per 2027: what do we know so far

Previous changes

Developments on Budget Day 2024 regarding the 30% ruling

To be continued!

CONNECT

ABOUT

LEGAL