Annual review 30% ruling salary requirement 2022

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 [...]

2022-11-21T14:46:49+01:0021 November 2022|Tax + global mobility|

Extension no impact policy

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 [...]

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

Strict interpretation formal requirements for simplified ABC scheme

In European Court case no. C-247/21 (Luxury Trust Automobil GmbH), Advocate General Kokott has made a conclusion regarding the application of the simplified ABC scheme. This simplified ABC scheme has been included in European VAT legislation to prevent the party (B) that is located between the supplier (A) and [...]

2022-11-07T17:14:17+01:002 November 2022|VAT|

Update Temporary Protection Directive Ukrainian refugees

The European Commission recently announced that the Temporary Protection Directive for Ukrainian refugees will be extended for 1 year until 4 March 2024. Sticker or O-document mandatory for employed Ukrainian refugees As per 1 November, Ukrainian refugees are only allowed to perform employment activities if they are in possession [...]

2022-11-07T17:15:09+01:002 November 2022|Immigration|

Dutch government proposes salary limit for the 30% ruling

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 [...]

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

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

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 [...]

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