It is final. The VAR will cease to exist on May 1, 2016, will no longer have effect from that moment and be replaced by a system of model contracts. Model contracts can already be downloaded from the Tax Office website. The implementation period will run until May 1, 2017. [...]
The salary criteria for the 30% ruling as per January 2016 are as follows: The annual taxable salary for an employee must be more than EUR 36,889 (2015: EUR 36,705). The taxable salary for an employee with a master’s degree and who is younger than 30 years, must be more [...]
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