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 [...]

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|Tax + global mobility, Social security|

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 [...]

Go to Top