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The premiums for the employee and national insurances have been presented in the 2018 Budget. The Minister of Social Affairs has also determined the premium percentages for the sector funds for 2018. These premium percentages relate to the financing of the Unemployment Insurance Act.

The salary criteria for permits based on the highly skilled migrant program and the ICT directive for 2018 are known. The minimal monthly salary requirements are as follows:

As from 1 January 2016 the Netherlands introduced the Common Reporting Standard ("CRS") which has been incorporated in Dutch tax law. This means that as from 1 January 2017 financial institutions will need to report information gathered in 2016 to the Dutch tax office.

On 7 September 2017 the State Secretary of Finance issued a Decree in which an approval is included for Dutch residents to use the tax exemption on certain employment income that is (partly) taxable in one of the Gulf States. Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates fall under the Gulf States.

On 10 October 2017 the newly formed coalition Government of the Netherlands finally released the Budget Proposal for 2018 -2021. 

On Budget Day (Prinsjesdag), 19 September 2017, a package of tax measures have been presented as part of the budget for the coming year. We provide an overview of the measures relating to individuals, employees and employers below.

As was already announced - the dividend withholding tax legislation will be amended on a number of points, being an extension of dividend withholding tax to basically also apply to cooperatives. The dividend withholding tax exemption is to be expanded to include tax treaties with non-EU/EEA countries. The proposal also contains specific rules on interest held in Dutch BV's/NVs or holding cooperatives through hybrid entities. Finally, an anti-abuse provision will be added.

On Budget Day (Prinsjesdag), 19 September 2017 a package of tax measures have been presented as part of the budget for the coming year. Below we outline the measures relating to VAT.

Chinese companies with expats in the Netherlands (and vice versa) will have a decrease in costs because the Social Security Treaty between the Netherlands and China ('the Treaty') enters into force, no double social security premiums have to be paid for these expats. Chinese companies only have to pay social security premiums for basic old age and unemployment for expats in the Netherlands. Conversely, only Dutch social security premiums for old-age, pension (AOW), survivors (ANW) and unemployment (WW) are due for expats in China.

On 10 July 2017 the State Secretary of Finance provided a letter to Dutch parliament in which he indicated that an internet consultation has been opened for a draft bill. The draft bill has been prepared in order to implement ATAD 1, which Directive was approved by the EU member states in June 2016, an EU directive that provides for a minimum harmonisation against tax avoidance.