The LIMES international team wishes you a happy and successful 2014! Looking back at 2013 from a tax perspective it was an interesting year for employers. For 2014 there are again some substantial regulatory changes in the area of payroll taxes. It is clear now which of the announced changes [...]
New powers for Dutch diplomatic missions Recently Dutch diplomatic missions abroad (Embassies/Consulates) have been authorized to add a work notification to the MVV issued by them. This allows highly skilled migrants travelling to the Netherlands with an MVV to start working immediately upon arrival. A work notification can also still [...]
We advise to check if your employees who have the 30% ruling meet the applicable salary requirement 2013. For reference see our NewsFlashes of 16 January 2013 and 29 July 2013.
As of January 1, 2014, the interest for unpaid personal income tax will be at least 4% and at least 8% for corporate income tax. To avoid (substantial) amounts of tax interest being due, we advise to file a request for an (additional) preliminary assessment within 4 months after the [...]
With effect from January 1, 2014 it will be more difficult to obtain a Dutch work permit for foreign employees. It will become more important to pay a salary at market level to those requiring a work permit for their employment in the Netherlands. A work permit will no longer [...]
After a tax return is final, the Dutch tax authorities can, in certain situations, still impose an additional tax assessment if too little tax is levied. In domestic situations an additional tax assessment can be imposed up to 5 years after the end of the tax year plus the period [...]
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The Netherlands
