February 2013

Levy interest becomes tax interest

2013-02-12T11:47:26+01:0012 February 2013|General|

As of January 1, 2013 the "levy interest" is replaced by "tax interest". The new regulation is applicable for tax years/bookyears starting as of 2012. For personal income tax and corporate income tax the interest will be calculated during the period that starts 6 months after the end of the [...]

January 2013

Changes in family migration

2013-01-23T07:14:10+01:0023 January 2013|General|

Further to earlier communications, we are pleased to announce that the changes which have become effective as per October 1, 2012 with respect to family migration will be partially reversed. As a result, it will again be possible for non-married couples, having a long-lasting relationship to apply for a Dutch [...]

New changes to the 30% ruling

2013-01-16T07:15:05+01:0016 January 2013|General|

Herewith we inform you on some recent developments regarding the 30%-ruling. Minimum salary standard In order to qualify for the 30% ruling, an employee should have specific expertise. An employee is deemed to have specific expertise if his annual taxable salary is more than EUR 35,770 (2012: EUR 35,000). For [...]

December 2012

The 30% ruling: Is the 150-kilometre condition in conflict with the rule of free movement of employees within the European Union?

2012-12-27T07:16:49+01:0027 December 2012|General|

Since 1 January 2012 an additional condition to qualify for the 30% ruling applies to incoming employees. Incoming employees must have lived at a distance of more than 150 kilometres from the Dutch border during more than two thirds of the 24 months period prior to their Dutch employment. Recently, [...]

November 2012

New tax treaty the Netherlands – Germany

2012-11-29T07:21:28+01:0029 November 2012|General|

Earlier this year a new tax treaty was signed between the Netherlands and Germany. The envisaged effective starting date is January 1, 2014. One of the most significant changes compared to the old tax treaty, is the introduction of a compensation for Dutch residents who perform activities in Germany. Currently [...]

Processing time highly skilled migrant applications

2012-11-19T07:23:26+01:0019 November 2012|General|

We feel it appropriate to inform you that we have been informed by the Dutch Immigration Authorities that they currently have a backlog because of implementing a new system. As a result, the processing time on MVV-applications and applications for Dutch residence permits for highly skilled migrants which is normally [...]

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