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German Court Confirms Dutch 30% Rule Does Not Result in Non-Taxation

Summary by Taxand
Germany’s Federal Tax Court has recently ruled that the Dutch 30% rule – which allows a flat-rate deduction of 30% from taxable salary for qualifying foreign employees – does not lead to actual non-taxation under the Germany-Netherlands double taxation treaty.
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Taxand broke the news in on Friday, July 18, 2025.
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