November 2022

Annual review 30% ruling salary requirement 2022

2022-11-21T14:46:49+01:0021 November 2022|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 2022, the taxable salary must exceed EUR 39,467 or EUR 30,001 for employees [...]

Extension no impact policy

2022-11-17T15:38:07+01:0017 November 2022|Social security, Tax + global mobility|

The Administrative Commission for the coordination of Social Security within the EU has reached an agreement to extend the transition period (‘no-impact policy’) until 30 June 2023 for frontier workers who work from home. During this transitional period, there will be no change in the applicable social insurance scheme, even [...]

October 2022

Dutch government proposes salary limit for the 30% ruling

2022-11-07T17:15:50+01:0018 October 2022|Tax + global mobility|

Cap on salary for 30% ruling The proposed budget for 2023 includes a salary limit to the 30% ruling starting 2024. The tax free allowance of 30% will be calculated on the salary only to the extent that it does not exceed the maximum pay for government employees as [...]

September 2022

Exemption application wage tax rate anonymous employees due to delay in assignment of social security numbers

2022-11-07T17:16:29+01:0022 September 2022|Tax + global mobility|

If an employer does not have an employee's Dutch social security number (BSN) he is obliged to apply the so-called ‘anonymous rate’ (anoniementarief) which, at 52%, is considerably higher than the normal rate. Employees from abroad must request this BSN from their Dutch municipality. The waiting times for making [...]

August 2022

Withdrawal of exemption method for executive and supervisory directors’ remunerations can result in financial disadvantage

2022-11-07T17:17:42+01:005 August 2022|Tax + global mobility|

On July 8, 2022, the State Secretary of Finance withdrew the approval for the application of the exemption method for executive and supervisory directors' remunerations. For residents of the Netherlands who receive such remunerations from an entity established outside the Netherlands, this can result in a financial disadvantage. What [...]

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