About limesredactie

This author has not yet filled in any details.
So far limesredactie has created 256 blog entries.

September 2022

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

2022-09-22T12:12:38+00:0022 September 2022|tax + global mobility|

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 [...]

August 2022

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

2022-08-05T09:58:54+00:005 August 2022|tax + global mobility|

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 [...]

July 2022

Permanent establishment policy re. VAT adjusted

2022-07-18T13:52:53+00:0012 July 2022|vat|

As a result of a judgment of the European Court of Justice (Danske Bank case), the Netherlands has adjusted its policy on permanent establishments. A permanent establishment, together with the head office, forms one taxable person, so that no VAT is levied on mutual (‘internal’) services. The policy change concerns [...]

Application of work-related expenses scheme without designation in the payroll

2022-07-18T14:00:14+00:006 July 2022|tax + global mobility|

To provide an employee tax-free benefits or allowances in the free space (“vrije ruimte”) of the work-related expenses scheme, those need to be designated as such in the Dutch payroll. Consequently, employees of employers who are not withholding agents for Dutch wage tax typically do not have the opportunity to benefit from this. However, [...]

June 2022

Transitional period for international teleworking after Covid-19

2022-07-18T13:57:41+00:0016 June 2022|social security|

The Administrative Commission for the coordination of Social Security within the EU has reached an agreement to allow a transition period until 31 December 2022 for frontier workers who work from home. During this transitional period, there will be no change in the applicable social insurance scheme, even if more [...]

May 2022

Go to Top