May 2022

February 2022

New Dutch severance pay policy in an international context

2022-02-11T08:17:10+00:0011 February 2022|tax + global mobility|

The Dutch State Secretary of Finance has changed the policy regarding the international allocation of severance pay. From now on, the allocation must be made on the basis of the entire length of service on which the amount of the severance payment is based. If the course of service can [...]

December 2021

November 2021

Annual review 30% ruling salary requirement 2021

2021-11-30T10:37:54+00:0030 November 2021|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 2021, the taxable salary must exceed EUR 38,961 or EUR 29,616 for employees [...]

March 2021

COVID-19 #18 | Netherlands’ agreement with Belgium extended until 1 July 2021

2021-03-31T08:05:56+00:0031 March 2021|COVID-19, tax + global mobility|

Since 11 March 2020, the Netherlands and Belgium have a temporary agreement on the taxation of cross-border workers in salaried employment. Based on this agreement, a resident of a country, who normally works in the other country, but has to work at home as a result of Covid-19 measures, may [...]

Potential cash flow issues for income tax payment as a result of COVID-19 measures

2021-03-16T11:15:19+00:0016 March 2021|COVID-19, tax + global mobility|

Due to measures taken as a result of COVID-19, many employees worked from home in 2020. If employees live in a country other than where they normally work, this means that the employees will have to pay more tax in their country of residence. This may be different if the [...]

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