August 2020

Start date of 30% ruling from now on employee’s first day of employment

2020-08-07T14:35:39+00:00August 7th, 2020|tax + global mobility|

The Dutch tax authorities have recently adapted the issuance of 30% ruling decisions. In future, the start date of the ruling will correspond to the first day of the employee's employment (instead of the first day of the month, as was the case until now). Example: The employee meets all [...]

July 2020

Effect of 30% ruling not being applied in payroll

2020-07-23T08:54:03+00:00July 23rd, 2020|tax + global mobility|

If the 30% ruling is granted but not applied in the payroll, this means that the reimbursement for extra-territorial costs is not labeled as a final levy component. In such case the reimbursement is taxable income. An objection and appeal against the withholding were rejected. According to the District Court [...]

June 2020

Changes in treaty policy regarding directors- and supervisory directors remuneration

2020-06-12T12:10:35+00:00June 12th, 2020|tax + global mobility|

Are you a Dutch resident individual and director or supervisory director of a foreign resident company? Your tax status may change. The Netherlands grants a relief for double taxation for the foreign director’s fee in order to mitigate the effects of double taxation. In case the Dutch relief for double [...]

COVID-19 #13 | Attention! Deadline for application NOW 1.0 expires this Friday 5 June

2020-06-03T12:25:19+00:00June 3rd, 2020|COVID-19, tax + global mobility|

The Dutch corona measure NOW 1.0 which provides employers with a substantial compensation for labour costs for the months March, April and May is about to expire. Applications can still be submitted up to and including Friday 5 June 2020. Applications for NOW 2.0 covering the months of June, July, [...]

May 2020

COVID-19 #12 | Adjustments of Dutch Government support measures (NOW)

2020-05-25T14:26:35+00:00May 25th, 2020|COVID-19, tax + global mobility|

The Dutch government has announced changes to the first tranche of the Emergency Package to Support Jobs and the Economy (NOW). More companies are now eligible for the scheme that came into effect on 2 April. Furthermore, the application period has been extended from May 31 to Friday June 5. [...]

COVID-19 #10 | NOW also for companies with a non Dutch bank account number

2020-05-14T09:32:59+00:00May 5th, 2020|COVID-19, tax + global mobility|

The Temporary Emergency Bridging Measure for Sustained Employment (NOW) is updated. It is now possible to make the application with a non Dutch SEPA bank account number. An Employer with a non Dutch bank account number needed to complete his application with a Dutch bank account number within four weeks. [...]

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