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 [...]

December 2022

UNITED KINGDOM: UK VAT refund to be requested by December 31st!

2022-12-22T13:23:07+01:0022 December 2022|Tax + global mobility, VAT|

Since Brexit, the United Kingdom has applied its own rules with regard to reclaiming VAT. If no UK registration (with a filing obligation) is required, a refund can be requested digitally. IMPORTANT NOTE: the reference period is not a calendar year (as within the EU), but a twelve month [...]

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 [...]

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