April 2025

Agreement between the Netherlands and Germany on working from home

2025-04-17T09:03:41+02:0017 April 2025|Tax + global mobility|

Normally, the salary of a cross-border worker is taxed in the country where their employer is located, except to the extent that they do not perform their work in that country. The tax treaty between the Netherlands and Germany is now being amended so that cross-border workers can work [...]

February 2025

Travel days count as half a workday for travel calendar

2025-02-06T16:07:58+01:006 February 2025|Tax + global mobility|

The Dutch Supreme Court has ruled that travel days for cross-border work count as half a day when calculating tax deductions for foreign income. This means that half a day is allocated to both the country of departure and the country of arrival. Please note: this ruling may not [...]

January 2025

UK update: Voluntary National Insurance (NI)

2025-01-21T12:17:23+01:0021 January 2025|Social security, Tax + global mobility|

As part of changes to the UK State Pension, HMRC extended the normal six-year time limit for making backdated voluntary NI contributions to as far back as 2006/07. This extended deadline for making backdated payments of Class 2 and Class 3 voluntary NI is now approaching on 5 April [...]

December 2024

30% ruling salary norms and income capping 2025

2024-12-12T13:28:14+01:0012 December 2024|Tax + global mobility|

The salary norms and income cap for 2025 for the 30% ruling have now been officially published by the Dutch tax authorities. Salary norm 30% ruling 2025 Below you find the applicable annual taxable salary norms for 2025: More than EUR 46,660 (2024: EUR 46,107). More than EUR 35,468 [...]

30% ruling: Ukrainian refugee recruited from abroad according to court

2024-12-04T16:05:36+01:004 December 2024|Tax + global mobility|

According to the court of North Holland a Ukrainian refugee who travelled to the Netherlands in March 2022 is eligible for the 30% ruling. The employee fled Ukraine with his family, after which they were granted temporary residence in the Netherlands. In Ukraine, they kept their home, bank accounts [...]

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