To qualify for the 30% ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- meets the salary criterion. For 2018, the taxable salary must be more than EUR 37,296 and more than EUR 28,350 for employees holding [...]
As announced in April this year, the term of the 30% ruling will be reduced from 8 to 5 years as per 2019. For current rulings, the original term as mentioned on the notification will be reduced by 3 years, but no further back than till December 31, 2018. This [...]
As of January 1, 2013 a supervisory board member of a foundation is deemed to be a VAT entrepreneur. The Court of Appeal in Den Bosch is in doubt about this with a supervisory board member of a foundation who’s labour- and remuneration conditions are subordinate to the supervisory board. [...]
It is expected that starting 2019 the maximum term of the 30% ruling will be reduced from 8 to 5 years. To date it seems that there will be no transitional law for current rulings. But if there will be transitional law after all, the question is where the break [...]
Deadline for filing the 2017 EU VAT claim is 1 October 2018 Dutch businesses that received invoices dated in 2017 mentioning EU VAT can reclaim this non-Dutch EU VAT through the Dutch VAT portal if the following conditions are met: your business is established in the Netherlands, is not obliged [...]
A VAT entrepreneur has the right to deduct VAT on business seats at sporting events if the seats are used for maintaining business relationships. It must be made plausible that the use of the seats is business related, a guest list should be administered and the entrepreneur should be entitled [...]
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