March 2024

Expansion administration obligation recognised sponsors

2024-03-25T11:20:14+01:0025 March 2024|General|

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 [...]

Substantially working in the state of residence

2024-03-20T14:19:19+01:0020 March 2024|General|

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 [...]

Per April 1st, 2024: new policy application VAT zero rate

2024-03-06T15:27:17+01:006 March 2024|General|

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 [...]

February 2024

LIMES congratulates Darius van Driel on his victory at the Kenya Open

2024-02-26T16:32:35+01:0026 February 2024|General|

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 [...]

November 2023

October 2023

Budget Day: last-minute proposed changes to 30% ruling

2023-10-30T11:38:12+01:0030 October 2023|General, Tax + global mobility|

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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