When the world is your playing field - LIMES international WHEN THE WORLD IS YOUR OUR SERVICES PLAYING FIELD Brexit LIMES international news ONE-STOP-SHOP FOR BREXIT OUR BREXIT SERVICES How can we assist? COVID-19 IMMIGRATION For employers and employees IMMIGRATION MEASURES MEASURES NEWSFLASH STAY UPDATED HOT OFF THE PRESS NEWS header 30%-regeling pagina 30% RULING MORE ABOUT THE 30% RULING Tax free allowance Website banner covid-19 pagina COVID-19 + GLOBAL MOBILITY COVID-19 MEASURES Pragmatic partner during

the COVID-19 pandemic


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.



“LIMES means expertise with a personal touch for me! Tailor-made advice, but also in the knowledge that there has been thought through and thought further then the specific questions.”

Henrik-Jan Rinner, ADO Den Haag

“Sending employees abroad is complicated. This requires expertise and focus. As a specialist we help clients with safety and security, LIMES international is the specialist with focus on tax and legislation. This is where our paths cross and where we complement each other when it comes to international work. LIMES is a great and pleasant partner to work with, also when it comes to LIMES academy.”


“We have been using LIMES international for tax advise and tax submissions for our expatriates to great satisfaction – the combination of a strong personal touch, proactivity and a high level of competence brings a unique value proposition to the table – on top the LIMES people are friendly and easy to deal with.”

Peder Winther , KUEHNE + NAGEL

“In the collaboration with LIMES I appreciate the professionalism, the short lines and the personal contact. That professionalism certainly also finds its place in LIMES academy and in the regional as well as national visibility in terms of changes in legislation and regulations.”

Marlon van Leeuwen, LEIDEN UNIVERSITY

“For me, LIMES means professional, well-thought-out answers to simple questions and specific hands in the elaboration of these thoughtful answers without unnecessary work. With LIMES it is right!”

Edwin Flooren, STUCOMM



VAT entrepreneurship for committee members / members of supervisory boards

7 June 2021|

In 2020, the Dutch Supreme Court ruled that a member of an objection advisory committee does not act as a VAT entrepreneur. According to the Court the work carried out is not done in his/her own name, not for his/her own account and not under his/her own responsibility. This means that a member of an advisory committee on objections, a supervisory board, etc. does not act as an independent VAT entrepreneur and is therefore not liable for VAT on the fee received. This was partly the result of a ruling by the European Court of Justice (the 'IO' case). The Dutch Ministry of Finance has recently issued a Decree based on the 'IO' case to clarify the position of supervisory boards, members of an internal supervisory body, such as supervisory councils, members of objections committees and comparable persons who are not employees. The crux of the matter is that VAT entrepreneurship is not readily forthcoming due to the lack of the independence required for entrepreneurship. Non-entrepreneurship prevents non-deductible VAT if the payer of the fee is not subject to VAT and therefore cannot reclaim [...]

Online event with Dr. Anthony Fauci | The John Adams Institute

21 May 2021|

As a proud sponsor of The John Adams Institute, LIMES would like to bring their upcoming online event to your attention. On Tuesday May 25, they will welcome Dr. Anthony Fauci, the Chief Medical Advisor to the President of the United States, for a conversation about the Netherlands’ response to the coronavirus. The event will kickoff with a 30-minute long interview with the world’s most prominent and visible specialist on the issue. Hereafter, eminent virologist Marion Koopmans of the Erasmus Medical Center in Rotterdam, and Dr. Denise Basow, President and CEO of Clinical Effectiveness for the Wolters Kluwer Health division will discuss the pandemic further. This event can be viewed via a free livestream. Click here for more information about the event and click here to navigate directly to the livestream.



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