January 2021

COVID-19 #17 | 30% allowance is not a part of the NOW wage sum

2021-01-19T15:43:22+00:0019 January 2021|COVID-19, tax + global mobility|

The Temporary Emergency Bridging Measure for Sustained Employment (NOW) provides compensation for wage costs for companies with a loss of turnover of at least 20%. The compensation is based on the wage sum. Recent case law has concluded that the 30% allowance is not part of the wage for NOW [...]

December 2020

COVID-19 #16 | Netherlands’ agreements with Germany and Belgium extended until 1 April 2020

2020-12-23T08:50:31+00:0023 December 2020|COVID-19, tax + global mobility|

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

November 2020

Annual review 30% ruling salary requirement 2020

2020-11-25T10:38:33+00:0025 November 2020|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 2020, the taxable salary must exceed EUR 38,347 or EUR 29,149 for employees [...]

Check end date of 30% rulings issued before 1 January 2019!

2020-11-18T09:32:50+00:0018 November 2020|tax + global mobility|

As from 1 January 2019 the duration of the 30% ruling has been reduced from eight to five years. There is a transitional arrangement for the employees who were already granted the 30% ruling before said date. For those employees we strongly advise to verify this, determine the end date [...]

September 2020

30 September 2020 the deadline for requesting a deferment of payment will expire

2020-09-29T12:56:42+00:0029 September 2020|tax + global mobility|

The Dutch Tax Authorities recently announced that companies have until 1 October 2020 to request a(nother) 3 month deferment of payment or to extend an earlier application. This is part of a series of measures to help taxpayers who are affected by the (financial) consequences of the coronavirus. If a [...]

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