COVID-19 + GLOBAL MOBILITY
At the moment, individuals and organisations all over the world are facing big challenges due to the COVID-19 pandemic. There is a great deal of uncertainty and we expect that you may have many questions. In times like these, LIMES international is ready to advise you and answer your questions regarding the coronavirus related to global mobility.
Want to read more about global mobility related measures?
CORONA UPDATES
Notification obligation international posting (WagwEU) #2
Now that the international economy is slowly starting up again and countries are reopening their [...]
Short-stay visa expired?
Due to the long-term measures to combat COVID-19, we have experienced that more and more [...]
COVID-19 #14 | Germany temporarily lowers VAT rates as of 1 July
As part of the corona measures, agreement has been reached in Germany on various measures. [...]
ABOUT LIMES
For people and companies operating across national borders, specialised integral fiscal-legal support is crucial. For over thirty years, LIMES international has been offering integrated services in the field of corporate tax, employee tax, social security, VAT & customs, legal and immigration. We offer our services from a single location ‘one-stop-shop’. Our aim is to unburden and facilitate you, so that you can excel in international business.
LIMES international asks critical questions, explores new possibilities and finds the questions behind your questions. We advise you on cross-border activities and help implement our advice. If you consider the world your playing field, our dedicated advisers are ready to support your international issues.
LATEST NEWS
Start date of 30% ruling from now on employee’s first day of employment
The Dutch tax authorities have recently adapted the issuance of 30% ruling decisions. In future, the start date of the ruling will correspond to the first day of the employee's employment (instead of the first day of the month, as was the case until now). Example: The employee meets all the conditions of the 30% ruling, has not previously resided and/or worked in the Netherlands and enters employment as of August 22, 2020. The request is done within four months after the start date of the employment. Old situation Start date of Decision August 1, 2020 Decision end date July 31, 2025 New situation Start date of decision August 22, 2020 Decision end date August 21, 2025 It is therefore important for the 30% ruling applications that the correct start dates of employment are given.
VAT entrepreneurship members of committees
The Dutch Supreme Court has recently ruled that a member of an advisory committee (‘bezwaaradviescommissie’) is not acting as VAT entrepreneur. The Court judges that the activities by this individual member do not take place in its own name, for its own account nor under its own responsibility. As a result, any member of certain committees (‘bezwaaradviescommissie, raad van commissarissen, raad van toezicht’) are not acting as independent VAT entrepreneur and therefore are no VAT due on the received remuneration. This prevents for non-deductible VAT in case the payer of the remuneration is not able to reclaim VAT. Please contact us in case you would like us to determine your VAT position and see if non-deductible VAT can be avoided.