Objection box 3 for tax years 2021 and 2022

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 [...]

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

Payrolling is not a solution for avoiding a permanent establishment.

A permanent establishment is a permanent location of a business in a jurisdiction other than where the company's headquarters is located. This means that the company operates in another country through a permanent structure, such as an office, factory or workshop. An employee who is active for the company [...]

2023-02-13T16:17:51+01:0013 February 2023|Social security|

LIMES international launches unique 30% ruling application tool

After months of hard work the word is finally out: in the coming weeks LIMES international launches a unique 30% ruling application tool.  With this new system, the application will soon be arranged via a portal, meaning that the administrative processing of the application will in fact be automated. [...]

2023-01-26T17:06:04+01:0026 January 2023|Social security|

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

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 [...]

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

New salary requirements highly skilled migrants 2023

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 [...]

2022-12-05T09:26:31+01:005 December 2022|General, Immigration|
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