Based on the amount of the 2025 WNT norm (EUR 246,000), the tax-free remuneration amounts to EUR 73,800 per year. If an employee does not work in the Netherlands the entire year, the amount will be calculated pro rata. A transitional regime applies. For employees who benefitted from ...
Tax relief for expenditure on software that is capitalised as an intangible fixed asset can usually be received in line with the amortisation of the expenditure. Where such expenditure is capital in nature, it is possible to exclude the expenditure from the intangibles regime and for it to be ...