Employers with international teleworkers will need to take action before 1 July 2024 to avoid potentially being covered by the social security system of the teleworkers’ country of residence and triggering social security non-compliance during the period 1 July 2023 through 1 June 2024. In most cases this will [...]
A permanent establishment is a permanent location of a business in a jurisdiction other than where the company's headquarters is located. This means that the company operates in another country through a permanent structure, such as an office, factory or workshop. An employee who is active for the company [...]
After months of hard work the word is finally out: in the coming weeks LIMES international launches a unique 30% ruling application tool. With this new system, the application will soon be arranged via a portal, meaning that the administrative processing of the application will in fact be automated. [...]
The salary criteria for the 30% ruling for 2023 are: The annual taxable salary for an employee must be more than EUR 41,954 (2022: EUR 39,467). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
The Administrative Commission for the coordination of Social Security within the EU has reached an agreement to extend the transition period (‘no-impact policy’) until 30 June 2023 for frontier workers who work from home. During this transitional period, there will be no change in the applicable social insurance scheme, even [...]
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