In a recent judgment, the Higher Court ruled, in a specific case, whether or not the salary norm was met at the time of hiring (“pre-test”) and also in the relevant subsequent years (“continuity test”). In particular, the Higher Court clarified that the taxable moment entails that salary which [...]
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 [...]
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 [...]
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 [...]
Per 2025 there are again changes to the 30% ruling. Because of this and considering the several changes that have been adopted in recent years, we wish to inform on the various measures relevant for this new year (2025) and the years ahead. We will also discuss the transitional [...]
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 [...]
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