The tax rate on income from a substantial interest (‘box II’) will be adjusted as of 1 January 2024. The current tax rate is 26.9%. From 2024, the tax rate will be progressive. Income from a substantial interest up to €67.000 will be taxed at 24.5% and the excess [...]
On the night of October 26 to 27, two amendments were unexpectedly adopted with regard to the 30% ruling. First of all, a graduated scheme will be introduced from 2024. A tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and [...]
Realising cross-border ambitions. Our slogan embodies exactly the next step in LIMES international’s success story. After a smooth acquisition process, the deal was recently sealed: LIMES international, the consulting firm that facilitates cross-border working and business, has been acquired by the originally Scottish-based activpayroll: a leading provider of global [...]
The salary requirements for highly skilled migrants, Intra-Corporate Transferees (ICT) and European Blue Card holders for 2023 have been announced and are as follows*: Highly skilled migrant/ICT of 30 years and older: EUR 5,008 Highly skilled migrant/ICT younger than 30 years: EUR 3,672 Highly skilled migrant who is eligible [...]
The Administrative Commission for the coordination of Social Security within the EU has reached an agreement to allow a transition period until 31 December 2022 for frontier workers who work from home. During this transitional period, there will be no change in the applicable social insurance scheme, even if more [...]
Last Friday, the cabinet in its Spring Notice (Voorjaarsnota) announced that it intends to change the 30% ruling facility. This is what we know from the Voorjaarsnota: The Dutch government proposes that the maximum 30% tax free allowance will be capped. This will be done by limiting the basis of [...]
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