April 2024

Social security international teleworkers

2024-04-15T14:14:23+02:0015 April 2024|Tax + global mobility|

On 5 June 2023, we informed you about the EU Framework agreement under which, from 1 July 2023, international teleworkers can remain covered for social security in the Member State where their employer is based. The Framework agreement can only be applied if the authorities in the Member State [...]

December 2023

New salary requirements highly skilled migrants 2024

2023-12-05T16:34:39+01:005 December 2023|Tax + global mobility|

The salary requirements for highly skilled migrants and European Blue Card holders for 2024 have been announced and are as follows*:  Highly skilled migrant of 30 years and older: EUR 5,331 Highly skilled migrant younger than 30 years: EUR 3,909  Highly skilled migrant who is eligible for the reduced [...]

November 2023

Annual review 30% ruling salary requirement 2023

2023-11-14T15:10:34+01:0014 November 2023|Tax + global mobility|

In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]

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