European Court of Justice allows Dutch tax credit reduction

13 March 2019
ITEM in General, Law

As of 1 January 2019, the tax part of the tax credit will no longer be automatically granted to frontier workers who work in the Netherlands but do not reside in the Netherlands. This constitutes an obstacle for frontier workers. ITEM has already questioned this before. Recently, the European Court of Justice (ECJ) issued an interesting ruling[1] regarding the other part of the tax credit, the premium part: in this case, the Netherlands may proportionally reduce this part over time.