December 2014

New salary requirements highly skilled migrants – 2015

2014-12-28T23:00:51+01:0028 December 2014|General|

The salary requirements for highly skilled migrants as per January 2015 are as follows: Highly skilled migrants of 30 years and older: EUR 4,189 gross per month excl. holiday allowance. Highly skilled migrants younger than 30 years: EUR 3,071 gross per month excl. holiday allowance. Highly skilled migrants who graduated [...]

Changes in the civic integration exam abroad

2014-12-16T23:00:03+01:0016 December 2014|General|

Per 1 November 2014 the civic integration exam taken abroad will change. The main change is that the examination will no longer be taken by phone but through the computer. The current three tests are renamed: speaking, reading and knowledge of Dutch society. Under the new regulations it is possible [...]

16% employer levy on high wage not applicable to bonus payment

2014-12-10T08:03:36+01:0010 December 2014|General|

Last week on 4 December the Dutch court of Noord-Holland decided the 16% employer levy on high wage was in contradiction with the 'principle of foreseeability'. The levy related to a bonus payment made in February 2012 which was before the first indication of the envisaged introduction of the employer [...]

The Netherlands: fit for the future

2014-12-04T12:09:42+01:004 December 2014|General|

Last year, the OECD launched the Action Plan on Base Erosion and Profit Shifting (BEPS), identifying specific actions needed to equip governments with the instruments to address tax avoidance by multinationals. This aims at among others financial service companies (‘FSC’) with low substance levels. The Netherlands has a long history [...]

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