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

“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

“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.”


“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



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

22 September 2022|

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 an appointment have increased to several months in certain municipalities. During this time, the employer is formally obliged to apply the high anonymous rate. Recently, the Dutch tax authorities committed themselves to take a less rigid position in this matter. When the employer and employee can demonstrate that they have no influence on the lack of the BSN, the tax authorities can be requested to agree that the anonymous rate will not be applied.

Withdrawal of exemption method for executive and supervisory directors’ remunerations can result in financial disadvantage

5 August 2022|

On July 8, 2022, the State Secretary of Finance withdrew the approval for the application of the exemption method for executive and supervisory directors' remunerations. For residents of the Netherlands who receive such remunerations from an entity established outside the Netherlands, this can result in a financial disadvantage. What is going on here? Residents of the Netherlands report their worldwide income in their Dutch income tax return, including any remunerations as statutory director or supervisory director of foreign entities. These remunerations will usually also be taxed in the country of residence of the foreign entity. The Netherlands has concluded tax treaties with many countries to prevent double taxation (same remuneration taxed in the Netherlands as well as abroad). In most treaties, the Netherlands applies this prevention by allowing the foreign tax to be set off against the Dutch tax owed on worldwide income (credit method). In this way, the statutory director or supervisory director effectively (in most situations) pays the Dutch rate on the relevant remuneration. However, in a decision of 18 July 2008, the State Secretary approved that managing directors and supervisory directors [...]



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