On September 1, 2017, the social security treaty between the Netherlands and China will enter into force. With regard to secondments from the Netherlands to China, a declaration may be applied based on which only the relevant Dutch legislation remains applicable. The treaty, however, is limited to coverage for unemployment [...]
We are delighted to announce that Maarten kleine Kalvenhaar has joined our partner team from 1 July and help us further expand our practice. Maarten specialises on the tax aspects of international employment relations, social security, employee participation schemes and salary split structures. He has previously worked for Loyens & [...]
For cross-border activities, most tax treaties prescribe that the country of employment is entitled to levy tax on the wage the employee earns in that country. However, there is only one exception to this rule where the country of residence is entitled to levy tax. That is if the following [...]
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The Netherlands
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The Netherlands
