As of April 1, 2024, the administration obligation of recognised sponsors will be expanded in relation to employees who use the reduced salary criterion. From the aforementioned date, the recognised sponsor is obliged to keep the following documents on file for an employee who is employed based on the [...]
Under Regulation (EC) 883/04, if an employee works simultaneously in several EU member states, a substantial part of which is in his state of residence, in principle, the social security legislation of the state of residence applies. Recently, the Dutch Central Appeals Tribunal ruled on the situation of an [...]
The Dutch VAT Act contains zero rates for, among other things, cross-border sales of goods. If goods are sold to companies and non-companies with a destination outside the EU, a zero rate applies regarding 'export'; if goods are sold to companies with a destination within the EU, a zero [...]
Last Sunday, golfer Darius van Driel won the Kenya Open. Van Driel was in good form from the first day in Kenya and finished all four days as leader in the standings. He managed to hold that lead until the end. This made him the first Dutch golfer since [...]
The tax rate on income from a substantial interest (‘box II’) will be adjusted as of 1 January 2024. The current tax rate is 26.9%. From 2024, the tax rate will be progressive. Income from a substantial interest up to €67.000 will be taxed at 24.5% and the excess [...]
On the night of October 26 to 27, two amendments were unexpectedly adopted with regard to the 30% ruling. First of all, a graduated scheme will be introduced from 2024. A tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and [...]
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