November 2023

Annual review 30% ruling salary requirement 2023

2023-11-14T15:10:34+01:0014 November 2023|Tax + global mobility|

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 [...]

October 2023

Budget Day: last-minute proposed changes to 30% ruling

2023-10-30T11:38:12+01:0030 October 2023|General, Tax + global mobility|

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 [...]

End of the 30% ruling period during the payroll period

2023-10-09T17:10:10+02:006 October 2023|Tax + global mobility|

In 2020, it became possible to apply for the 30% ruling from the first day of employment rather than the first day of the month. As a consequence, the duration of the 30% ruling can now also end during the month. Recently, the Knowledge Group International Tax Law IB-non-profit/LB/PH [...]

June 2023

April 2023

EU agreement on social security for international teleworkers

2023-04-03T16:31:03+02:003 April 2023|Tax + global mobility|

Last week the Administrative Commission for the coordination of Social Security within the EU reached an agreement regarding the social security position of frontier workers who work remotely from home (teleworking). This agreement has the status of a recommendation to EU member states. The recommendation means that from 1 [...]

March 2023

Objection box 3 for tax years 2021 and 2022

2023-03-02T10:45:21+01:001 March 2023|Tax + global mobility|

The ‘box 3’ fictitious return from personal assets, other than savings, is set at 5.69% for 2021 and 5.53% for 2022. If your actual return from those assets was significantly lower, it might be advisable to file an objection against your final Dutch personal income tax assessment. Given many [...]

Go to Top