March 2020

COVID-19 #5 | International employment

2020-03-31T08:17:26+00:00March 31st, 2020|COVID-19, global mobility, social security, tax|

International employment Which social security system is applicable when working at home due to coronavirus? The Dutch, Belgian and German authorities have agreed that the periods of working at home due to the coronavirus will not be taken into account for determining the applicable social security legislation for cross-border workers. [...]

COVID-19 #1 | Deferral of payment for tax assessments due to coronavirus

2020-03-27T14:58:24+00:00March 16th, 2020|COVID-19, immigration, payroll, social security, tax, vat|

Deferral of payment for tax assessments due to coronavirus If you have payment issues as a result of the coronavirus, you can request special deferral of payment from the Dutch Tax Authorities for all income tax, corporation tax, turnover tax (VAT) and payroll tax assessments. This option applies to all [...]

December 2019

November 2019

Annual review 30% ruling salary requirement (2019)

2020-01-15T10:11:41+00:00November 4th, 2019|tax|

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- meets the salary criterion. For 2019, the taxable salary must be more than EUR 37,743 and more than EUR 28,690 for employees holding [...]

September 2019

Ruling Dutch state aid Starbucks

2020-03-23T15:03:32+00:00September 24th, 2019|tax|

The European Commission suspected that the Netherlands provided unauthorised state aid to Starbucks. The European Court has now decided that the European Commission was in the wrong. Assumptions were that Starbucks was making too little profit (and thus were paying less taxes) in the Netherlands, as Starbucks purchased relatively expensive [...]

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