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Employment Tax

Employment tax issues (wage withholding tax, social security contributions) can present complex challenges for (national and international) employers today. 

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Developments on equity incentives for employees: Supreme Court rules on tax deduction
12-10-2026

Developments on equity incentives for employees: Supreme Court rules on tax deduction

The Dutch Supreme Court confirmed that cash bonuses paid in exchange for surrendered conditional stock options remain tax-deductible for Dutch corporate income tax purposes.
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How we can help

You can rely on Loyens & Loeff for employment tax advice to effectively manage your organisation’s tax burden. Benefit from our expertise and experience in areas ranging from the employment tax aspects of remunerations and incentives plans, to cross-border employment, flexible work, risk management, redundancy payments and more, combined with labour law, pension, immigration law and other tax expertise when needed.

Q&A Employment in the Netherlands 2023
In this guidebook we provide the answers to many questions you may be confronted with when seconding employees to work in the Netherlands, hiring a local employee or hiring an employee from outside the Netherlands. The Q&A provides a checklist and is grouped per area of expertise: immigration, labour law, wage withholding tax, 30%-ruling, social security and pension.
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