Yesterday, the Dutch Tax Authorities have taken the position that access is granted to the transitional rules of the 30% ruling, if the 30% allowance was applied in the relevant wage tax period, even if this was done retroactively via an adjusted wage tax return. Read more: For the [...]
After a long wait, it is finally here: Our 30% portal is live! This means that all 30% scheme applications must be registered via the portal. If you have any questions about the portal process, our 30% team is happy to help you.
On 5 June 2023, we informed you about the EU Framework agreement under which, from 1 July 2023, international teleworkers can remain covered for social security in the Member State where their employer is based. The Framework agreement can only be applied if the authorities in the Member State [...]
The salary requirements for highly skilled migrants and European Blue Card holders for 2024 have been announced and are as follows*: Highly skilled migrant of 30 years and older: EUR 5,331 Highly skilled migrant younger than 30 years: EUR 3,909 Highly skilled migrant who is eligible for the reduced [...]
The salary criteria for the 30% ruling for 2024 are: The annual taxable salary for an employee must be more than EUR 46,107 (2023: EUR 41,954). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]
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