Not a Latitax destination
Netherlands
The 30% ruling lets qualifying incoming skilled workers receive 30% of salary tax-free for up to five years (reported to fall to 27% from 2027), but investments are taxed at 36% on a deemed return.
Income tax, top rate
Secondary49.5%
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Unverified36% on a deemed return (Box 3)
PwC shows no separate capital gains rate. Portfolio investments are taxed at 36% on a deemed return, not on actual gains; substantial holdings (5%+) fall in Box 2 at reported rates up to 31%.
Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29Corporate
Secondary25.8%
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
UnverifiedUp to ~20% (children)
PwC's 40% headline is for unrelated heirs; the top rate for children is reported as about 20%. Not confirmed.
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Wealth tax
SecondaryNone (Box 3 deemed-return tax instead)
No net wealth tax as such; Box 3 taxes a deemed return on assets above an exemption of about EUR 59,000 at 36%.
Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
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