Starting 1 January 2025, an important change will take effect that may interest many taxpayers:
Individuals who, in certain years, made no or only partial contributions to their pension scheme (Pillar 3a) will be able to make up such existing gaps retrospectively in the form of tax-deductible contributions.
It is possible, under certain conditions, to notify rather than paying the 35% withholding tax on dividends to foreign companies. This also applies to so-called hidden profit distributions, which may only come up as a result of a tax audit. A notification instead of a payment ensures that the withholding tax does not result in …