On September 1, 2017, the social security treaty between the Netherlands and China will enter into force. With regard to secondments from the Netherlands to China, a declaration may be applied based on which only the relevant Dutch legislation remains applicable. The treaty, however, is limited to coverage for unemployment [...]
We are delighted to announce that Maarten kleine Kalvenhaar has joined our partner team from 1 July and help us further expand our practice. Maarten specialises on the tax aspects of international employment relations, social security, employee participation schemes and salary split structures. He has previously worked for Loyens & [...]
For cross-border activities, most tax treaties prescribe that the country of employment is entitled to levy tax on the wage the employee earns in that country. However, there is only one exception to this rule where the country of residence is entitled to levy tax. That is if the following [...]
As of July 1, 2017, the new “International trade regulation” is applicable. This regulation offers Dutch employers more possibilities to employ non-EU nationals in the Netherlands on a temporary basis without a separate work permit per employee. In order to do so, the Dutch employer should file an application with [...]
As of June 11, 2017, Ukrainians no longer need a visa to travel to the EU member States as well as Schengen associated countries if they hold a biometric passport. They are allowed to visit this area for a maximum period of 90 days within a 180-day period. Visits longer [...]
Since January 2017 businesses are able to claim back VAT on bad debts via their periodical VAT return. This is allowed not only when the claims have actually been proven to be uncollectible but also when the debtor has not paid the debt a year after it has become due, [...]
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