The salary criteria for the 30% ruling as per January 2016 are as follows: The annual taxable salary for an employee must be more than EUR 36,889 (2015: EUR 36,705). The taxable salary for an employee with a master’s degree and who is younger than 30 years, must be more [...]
The salary requirements for highly skilled migrants/European Blue Card holders for 2016 are: Highly skilled migrants of 30 years and older: EUR 4,240 gross per month excl. holiday allowance. Highly skilled migrants younger than 30 years: EUR 3,108 gross per month excl. holiday allowance. Highly skilled migrants who graduated in [...]
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- exceeds the minimum salary criterion. For 2015, the taxable salary must be more than EUR 36,705 and more than EUR 27,901 for employees [...]
Update previous NewsFlash on VAR In our previous Newsflash we reported that the new law to replace the VAR is expected to come into force by 1 January 2017. This must be 1 April 2016 (target date). As of this date the VAR will no longer be valid. However, an [...]
In our earlier NewsFlashes we informed you that it was proposed to replace the VAR (Notification re. self-employment) in 2015 with a BGL (Notification that no wage tax is due). The BGL proposal has been replaced by a new bill “Wet Deregulering Beoordeling Arbeidsrelaties” (“DBA”). The DBA will leave the [...]
On January 1, 2016 the new tax treaty between the Netherlands and Germany will enter into force. One of the most notable changes compared to the old tax treaty is the introduction of a compensation scheme for Dutch residents who receive employment income or directors’ fees that are taxable in [...]
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