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.



“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

“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.”


“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

“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



Annual review 30% ruling salary requirement 2021

30 November 2021|

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 2021, the taxable salary must exceed EUR 38,961 or EUR 29,616 for employees with a qualifying master's degree and who are younger than 30 years of age. The condition is checked by the Dutch Tax Authorities through the 2021 payroll information provided. If it would appear that the condition is not fulfilled the 30% ruling will be withdrawn with retroactive effect and can no longer be applied. We therefore strongly recommend to check before the end of the year whether employees with a 30% ruling still meet the applicable salary criteria for 2021.

Delay in decision periods IND

23 November 2021|

Normally, the (target) decision period of the IND on highly skilled migrant residence permit applications and applications of their family members, is two weeks, provided that the application is submitted by a recognised sponsor. Due to backlogs at the IND, the IND is currently not meeting these (target) decision periods. The current target decision time for a (fully submitted) application for a highly skilled migrant and accompanying family members, has been extended to three weeks. For applications for family members who will arrive in the Netherlands at a later stage, the (target) decision period can be up to six weeks. This extended decision period may affect the starting date of employment. Furthermore, normally, the IND aims to take a decision on the application for the recognised sponsorship in four-six weeks. However, due to the many applications and backlogs at the IND, they are currently using the statutory period for making a decision of three months. Should you wish to employ your employee as soon as possible, but there is no recognised sponsorship status available yet, the services of MILES international payrolling B.V. (already recognised [...]



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