About Us

First of all we would like to thank you for visiting our website. Okx van Leeuwen provides tax advisory to both (international) companies and individuals. Okx van Leeuwen is ran by tax lawyers combining many years of experience in the field of tax advisory. By handling all cases ourselves, and keeping our overhead costs low, we offer a professional, efficient and personal service to each of our clients at competitive rates.

The purpose of this website is to inform you about our firm as well as to provide you – through our headlines & news articles – with some specific information on various tax matters in which we are specialised. Please check our contact details page if you require further information from us. We are fluent in both Dutch and English and we also speak the German language.

Kind regards,
Jan-Hein van Leeuwen



Study costs are expenses made for education to obtain a (better) position on the labour market or to maintain current work-related knowledge. The following costs can be deductible: application fee, enrolment fee, books and other literature and costs of exams. Costs of a language course can be deductible but only under certain strict conditions. Study costs have to be a financial burden to the person following the studies, meaning the fees may not be paid through a gift and/or scholarship(s). Read More


Alternatives for Dutch equity taxation – Box 3

Future of box 3 (tax on deemed income from equity)
From the 1st of January 2017 the Dutch equity tax of the so called box 3 changes. In effect, the tax burden on higher amounts of net wealth will be increased while the tax burden on lower amounts of net wealth will be decreased. The tax free amount will be € 25,000 per person.

Then, on the first € 100,000 of net wealth a deemed return on investment of 2.87% will apply. This percentage is said to be based on the average interest rates of the last five years. For the next € 900,000 the deemed return is 4.6% and for amounts of net wealth above 1,000,000 the deemed return on investment is 5.39%.

This system is advantageous for those who achieve a relatively high return, but at the same time it’s really unfavorable if the actual return is low.

How to avoid box 3-taxation?
It is possible to avoid this box 3 taxation. Read More


Decree tax exemption box 3 income (income from equity) for non qualifying foreign tax residents

The Dutch Supreme Court gave its judgement in the cases J.B.G.T. Miljoen (ECLI:NL:HR:2016:362) and Société Générale S.A. (ECLI:NL:2016:361), after some preliminary questions to the European court of justice about portfolio shares. The Dutch State Secretary of Finance decided to change the appliance of Dutch law according to the Supreme Court’s judgement. Read More


Besluit heffingvrij vermogen box 3 voor buitenlands belastingplichtigen

Naar aanleiding van prejudiciële vragen van de Hoge Raad aan het Hof van Justitie van de Europese Unie heeft de Hoge Raad uitspraak gedaan in de zaken J.B.G.T. Miljoen (ECLI:NL:HR:2016:362) en Société Générale S.A. (ECLI:NL:2016:361). De staatssecretaris van financiën heeft besloten de wetgeving anders toe te passen in het licht van deze uitspraken. Read More


Dutch income tax deduction of interest on family loan to purchase and/or renovate own house in the Netherlands

If you are planning to enter into, or have already entered into, a loan provided by family and/or friends – or in short all parties other than banks – to purchase and/or renovate an own house, you should take into account the following. Read More


Non domiciliation and tax exempt salary split United Kingdom – The Netherlands

Under the United Kingdom (UK) tax laws a difference in fiscal treatment of individuals is made between being domiciled and non domiciled. In short domicileds are residents who have their roots in the UK, or have chosen to become domiciled. Non domicileds are e.g. expats with temporary stays or with permanent stay without the aim to become domiciled. Read More


Repentance (foreign) income and assets / inkeerregeling

As a tax resident of the Netherlands you are taxable for your worlwide earned income as well as all worldwide held assets. Especially expats are not aware of the fact that there is a tax liability for assets held outside the Netherlands. Expats with a pending 30% ruling will benefit from a limited scope for taxation of their passive assets. Read More


Waardering onroerend goed in box 3 en de leegwaarderatio

Waarde van verhuurde woningen voor de inkomstenbelasting vanaf 2010
Vanaf belastingjaar 2010 moet al het onroerend goed dat onder box 3 valt, gewaardeerd worden op de WOZ-waarde. Om rekening te houden met het feit dat verhuur de waarde van een woning drukt, is er voor verhuurd onroerend goed dat valt onder huurbeschermingsregels per 2010 een waarderingstabel opgenomen in de wet inkomstenbelasting. In het jaar 2014 heeft het Gerechtshof bepaalt dat in hele specifieke situaties de leegwaarderatio niet toegepast hoeft te worden, maar ten dele uitgegaan kan worden van de werkelijke waarde. De Hoge Raad heeft deze uitspraak in 2015 bevestigd, zie verder in onderstaand de bestreden stapeling van forfaits. Read More


30% ruling update: developments 150 kilometre criterion EU Court

On February 24th 2015 the EU Court has decided on the long pending case regarding possible discrimination caused by the 150 kilometres criterion as introduced in the 2012 30% ruling legislation. The Court in its decision has followed the prior conclusion of the Advocate-General in this case and in principle has found the criterion not in breach with EU Laws. However there is still a chance the Dutch Supreme Court will not allow the 150 kilometre criterion… Read More


Study expenses – Don’t forget to deduct and obtain a tax benefit!

Dutch tax law offers an interesting benefit for students. College fees and costs for study literature are deductible in the year these costs have been made. There is a threshold (depending in which year the study costs were made) which varies between EUR 250 and EUR 500. Costs in excess of this threshold are deductible either without a maximum or with a maximum of EUR 15,000 per year. Read More


Partners in Business

We cooperate with the law firm of Fruytier Lawyers in Business, a medium-size Dutch law firm established in 1974, with a commercial and corporate law practice (http://www.flib.nl/en)

Our strength...

Jan-Hein van Leeuwen: By handling all cases ourselves, and keeping our overhead costs low, we offer a professional, cost efficient and personal service to each of our clients.