The United States – Netherlands Tax Treaty covers double taxation with regards to income tax and capital gains tax, however, as already mentioned, due to a Savings Clause, the benefits are limited for Americans expats living in the Netherlands.

In Romania there is a 16% flat Capital Gains Tax. GDPR also addresses the export of personal data outside the EU. The rate of Capital Gains Tax, exemptions, and qualification for payment in each European country is detailed below: Austria generally taxes capital gains at 25%, except gains from the sale of share of foreign entities if the participation exceeds 10%.

Corporate Taxes & Dividends – Corporate tax rates are 19% for the first €200,000 and 25% on the remainder.

In case of a temporary assignment to the Netherlands, taxation can even be avoided in case of an indirect lucrative investment. However, the net assets (assets minus debts) valued on 1 January of an individual are deemed to generate an annual fixed return on investment.
Which exemption is most beneficial depends on each expat’s circumstances (e.g.

These percentages have been determined on the basis of relevant market information and investment results and will be reassessed periodically. The income is pro-rated for the period it is earned (e.g. Capital Gains Tax from the disposal of securities and from sale of real estate is 15%. Export Capital gains are most commonly realised from the sale of stocks, bonds, precious metals and property. Residents with investment accounts can realise capital gains on some classes of assets tax free, although this only applies until the funds are withdrawn from the investment account. There is no Capital Gains Tax in the Netherlands but a theoretical capital yield of 4% is taxed at a rate of 30%. – In principle, capital gains are taxed at progressive rates (i.e., Box 1 income). Alternatively, expats can claim another exemption called the Foreign Earned Income Exclusion by filing form 2555, which simply allows them to exclude the first around $100,000 of their earned income from US taxation. It is also known as the participation exemption. The Netherlands has good housing statistics. Nonetheless, rental income is taxable in case the income is received for services that surpass that of a ‘normal’ investor and these services are viewed as business activities. So if the main residence is sold or shares are sold the profit is not taxable. Investments in some start up enterprises are also exempt from Capital Gains Tax and entrepreneurs’ relief allows a lower rate of 10% for anyone involved for a year with a company and has 5% or more shareholding.

Source: Global Property Guide Research, Contributing Accounting Firms.

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If the lucrative investment is (i) held indirectly (e.g. Share dividends and realised capital gains on shares, and gains up to DKK 48,300 are charged at 28% to individuals, and at 42% for gains above that. By continuing to browse this site you agree to the use of cookies. Not all countries implement a Capital Gains Tax and there are different rates of taxation for individuals and corporations throughout Europe. By doing this, the vast majority of US expats in the Netherlands won’t end up owing any US income tax.

Capital losses can be set against capital gains in other holdings before taxation.

© 2017 - 2020 PwC. The carrying forward of realised losses on shares is permitted. We may share your personal data with another party, including a payroll firm in connection with your business and your instructions to us.

The Portuguese government set up a large number of tax incentives to promote equity capital. In general an individual will not have to pay tax on capital gains. Copyright © 2020 | Bright!Tax US Expat Tax Services | Expatriate Taxes Preparation, Need to File US Taxes Late? However, under the tax treaties, any gains will most likely fall under ‘the capital gains’ or ‘other income’ article.
In the Netherlands we do not know capital gain tax for private individuals.

As a general rule, a statutory director of a Dutch company is subject to Dutch taxation irrespective of the country where the duties relating to the directorship are actually performed. For residents Capital Gains Tax on the sale of shares and bonds is a flat 34.5%. Statistics Netherlands has a monthly house price index.


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